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Collapse Glossary of Insurance & Risk Management TermsGlossary of Insurance & Risk Management Terms
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backdated liability insurance
back pay
back-to-back deductible
bad faith
bailee
bailee coverage
balance
balance billing
bancassurance
bank
bank assurance
bankers professional liability (BPL) insurance (BPLI)
bankruptcy condition
bareboat charter
bare walls coverage
barratry
Basel Committee on Banking Supervision
base premium
basic causes of loss form (ISO)
basic extended reporting period (BERP)
basic limits
basic premium
basic premium factor
basic rate
basis point(s)
basis risk
basket aggregate
basket deductible
basket retention
batch clause
beauty contest
below-target-risk (BTR)
BEN
benchmarking
bench-scale tests
bench trial
beneficiary
benefits
benefits payable exclusion
best available control measures (BACM)
best demonstrated available technology (BDAT)
Best’s Capital Adequacy Ratio (BCAR)
Best's rating
betterment clause
bid bond
bid deducts
bifurcation
bikini deductible
bilateral extended reporting period provision
bill of lading
binder
bingo card program
bingo stamp
biological magnification
biomechanical analysis
bioremediation
Bipartisan Campaign Reform Act of 2002
Black Lung Benefits Act of 1973
blackmail settlement clause
blackout period
blanket additional insured endorsement
blanket contractual liability insurance
blanket fidelity bond
blanket group boiler and machinery coverage
blanket limit
blanket medical expense
blanket policy
blanket position bond
blended finite risk
blended risk
blowout and cratering
blowout prevention warranty
Blue Book
blue plan
board committees
boards and bureaus
boatowners policy
bobtail
bobtail liability
bodily injury (BI)
bodily injury by accident limit (workers compensation)
bodily injury by disease, each employee (workers compensation)
bodily injury by disease—policy limit (workers compensation)
boiler and machinery (BM) insurance
bond
bonding
book value
boom coverage
bordereau
borderline risk
Bornhuetter-Ferguson technique
borrowed servant rule
boutique law firm
branch profits tax
brand equity
brand rehabilitation
brands and labels endorsement
breach
breach of contract
breach of warranty clause
break point
British business interruption coverage
broadcasters liability
broad causes of loss form (ISO)
broad evidence rule
broad form comprehensive general liability (BFCGL) endorsement
broad form contractual liability insurance
broad form drive other car coverage
broad form hold harmless clause
broad form named insured endorsement
broad form pollution exclusion
broad form property damage (BFPD)
broker
brokerage department
brokerage market
brother-sister relationship
brownfield
Brownian motion
buffer layer
builders risk policy
building and personal property coverage form (ISO)
building codes effectiveness grading schedule (BCEGS)
building information modeling (BIM)
building ordinance coverage
building rate
bulk reserves
bullying
bumbershoot
burden of proof
burglary
burning cost
business auto policy (BAP)
business continuity management (BCM)
business continuity plan (BCP)
business income coverage
business income worksheet
business interruption coverage
business interruption worksheet
business judgment rule
business legal expense insurance
businessowners policy (BOP)
business risk
business use class
"but for" cause
"but for" test
buyback deductible
buyers' market
buyout settlement clause
buy/sell agreement
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branch profits tax

An additional tax of about 30 percent payable on dividend remittance by offshore captives that are found to be engaged in trade or business in the United States.
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