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package policy
paid-in capital
paid losses
paid loss retrospective rating plan
paid up
paid-up additions
pain and suffering
pair or set clause
panel counsel
par
paralegal
parallel proceedings
parameter risk
parcel post coverage
parent company
pari passu rule
parol evidence
Part A permit, Part B permit
partial disability
partial loss
partial retention
participant
participating (par)
participating policy
participating reinsurance
particular average
partner
partner controlled insurance program (PCIP)
partner track
party
party-in-interest transactions
passive foreign investment company (PFIC)
passive loss
passive retention
pass-through entity
patent infringement
patient compensation funds
patient dumping
Patient's Bill of Rights legislation
Paul v. Virginia
payment account
payment bond
payor benefit
payout profile
payroll
payroll audit
payroll deduction
payroll limitation
peer review
penal sum
penalty
pension
Pension Benefit Guaranty Corporation (PBGC)
Pension Protection Act of 2006
per capita
percentage participation
per diem business interruption coverage
perfect hedge
performance bond
performance ratio
peril
peril of the sea
per-loss deductible
permanent and stationary
permanent life insurance
permanent partial disability
permanent total disability
per occurrence limitation of liability provision
per risk excess reinsurance
personal and advertising injury
personal articles floater
personal auto policy (PAP)
personal effects floater
Personal Information Protection and Electronic Documents Act (PIPEDA) of 2000
personal injury (PI)
personal injury protection (PIP)/no-fault
personal liability coverage
personal lines
personal profit exclusion
personal property
personal risk management (PRM)
personal umbrella policy
personnel risk
per stirpes
phishing
physical hazard
physical impairment
physical-mental injuries
physical rehabilitation
placement service agreement (PSA)
placement slips
plain language laws
plaintiff
planned retention
planning
plate glass insurance
pleadings
point-of-entry treatment device
point-of-use treatment device
police professional liability insurance
policy
policy anniversary
policy conditions
policy date
policy definitions
policy dividend
policy expense allowance
policy fee
policyholder
policyholder dividends
policyholder surplus
policy loan
policy owner
policy period
policy registers
policy reserve
policy territory
policy writing agent
policy year
policy year experience
political risk insurance
pollutant
pollutant standard index (PSI)
pollution
pollution exclusion
pool
portfolio
portfolio reinsurance
portfolio return
portfolio runoff
portfolio transfer
Port Risk
post-emergency recovery
postmortem dividend
potentially responsible party (PRP)
power of attorney
practice insurance policy
practice policy
preauthorized check plan
precedent
pre-claim advice credit
predecessor firm coverage
predictive analytics (PA) or modeling
predominant cause
preexisting condition
preferred provider organization (PPO)
preferred risk
Pregnancy Discrimination Act (PDA) of 1978
prejudgment interest
premises
premises burglary coverage
premises-operations
premises theft and outside robbery coverage form H
premium
premium, advance
premium audit
premium basis
premium capacity
premium deposit
premium discount
premium loan
premium notice
premium payment plan
premium prepayment
premium, pure
premium reserve
premiums earned
premium tax
prepaid legal plans
preponderance of evidence
present value
preservation of property
pre-set allocation provision
presumption
presumptive indemnification provision
primary and noncontributory
primary beneficiary
primary cover
primary insurer
primary liability
principal
principal sum
principle of indemnification
prior acts coverage
prior and pending litigation exclusion
priority of payments provision
prior work exclusion
private carrier
private company directors and officers liability insurance
private crop-hail insurance
private equity firm
Private Letter Ruling
privately held corporation
private placement
Private Securities Litigation Reform Act of 1995
privileged communication
privity of contract
probability
probability analysis
probability of ruin
probable maximum loss (PML)
probationary period
proceeds
process
process risk
process wastewater
procuring cause
producer
producer-owned reinsurance company (PORC)
product
product disparagement
production contracts
production of documents
product liability
product liability exclusion
product liability insurance
product recall
products-completed operations
products guarantee legal liability
products tampering insurance
professional employer organization (PEO)
professional liability
professional reinsurer
professional services exclusion
profit center captives
profit commission
profit sharing plan
pro forma (projected) financial statements
program business
progressive injury or damage
prohibited risk
prohibited transaction exemption (PTE)
prohibited transactions
prohibition of voluntary payments provision
pro hoc vice
project liability insurance
project management protective liability (PMPL) insurance
promissory estoppel
promissory note
proof of loss
Property Claim Law Associate (PCLA)
Property Claim Law Specialist (PCLS)
property damage (PD)
property insurance
property transfer liability insurance
proportional liability
proportional/pro rata reinsurance
proposal bond
pro rata
pro rata cancellation
pro rata distribution clause
pro rata reinsurance
proration
pro se
prospect
prospecting
prospective aggregates
prospective loss costs
prospective rating
protected cell captive (PCC)
protection and indemnity (P&I) insurance
protection classes
protective liability insurance
protective order
protective professional indemnity insurance
protective safeguards endorsement
provisional notice of cancellation (PNOC)
provisional premium
proximate cause
psychological rehabilitation
public adjuster
Public Company Accounting Oversight Board (PCAOB)
public easement
public employee dishonesty coverage
Public Law 15 (McCarran Act)
public liability insurance
publicly held corporation
public officials bond
public officials liability
public officials liability insurance
public or livery conveyance use
public policy exception
public private partnership
Public Risk Management Association (PRIMA)
publishers liability
punitive damages
purchasing group
pure captive
pure claims-made policy
pure endowment
pure loss cost
pure premium
pure risk
putting in expenses
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pass-through entity

A corporation that is disregarded for purposes of calculating taxable income. The income earned in a pass-through entity is attributed to its shareholder or ultimate parent and taxed at that level.

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