Punitive Damages

US: a court awarded amount that exceeds the economic losses and general damages of a defendant and is intended solely to punish the plaintiff
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An award for damages above and beyond the requirements for compensating third parties for injury or damage. As the word implies, the award is meant to punish the offender. Most states and territories do not permit punitive damages awards to be covered by liability insurance. When the award is against an insurer, it is usually related to the conduct of the insurer in the handling of a claim, and can arise in both first party and third party coverage situations.
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Damages levied to “punish” the defendant for acts of gross negligence or outrageous conduct, normally intentional, irrespective of the amount of actual or compensatory damages. Punitive damages are commonly levied on the basis of the amount of assets of the defendant. Also called “exemplary” damages.
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MEDICAL,USA: Reimbursement (award by a court) for damages because of gross negligence in handling a claim by an insurance company.

Purchased life annuity

An annuity purchased under a contract approved by the IR or by an individual out of his own capital. They are taxed as investments the capital content is tax-free and the interest content is treated as unearned income. Exempted from these provisions are all annuities secured under approved pension schemes of any nature, including retirement annuities under the current legislation (ICTA88). These are taxed as earned income on the total of each instalment.

Purchaser

1. Member of a managed care plan who pays the monthly insurance premium. 2. Managed care organization or insurance company that reimburses providers for the medical services that they provide (“purchase”) for their members.

Purchaser’s interest clause

Fire insurance clause to protect the interest of the purchaser of property if, at the time of loss, the insured property is the subject of an uncompleted contract of sale. The policy covers the interests of the purchaser and vendor up to the completion. The clause refers to buildings only and only to the extent that the property is not otherwise insured by the purchaser.