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safe burglary insurance
safe deposit box coverage
safe depository coverage
Saffir-Simpson scale
sale bond
sales
salesmen's samples coverage
saline substances contamination endorsement
salvage
salvage value
Sarbanes-Oxley Act (SARBOX, SOX, SOx)
schedule
schedule bond
scheduled limits
scheduled loss
'Schedule P' reserve
schedule rating
school board legal liability insurance
school board liability coverage
screening clients/cases
Sears, Roebuck Co. v. Commissioner
seasonal risk
secondary beneficiary
secondary classification—special industry class
second surplus reinsurance
Securities Act of 1933
securities class action claims
securities deposited with others coverage form J
Securities Exchange Act of 1934
securities insuring agreement
securities valuation reserve
securitization
securitization of risk
security holder exclusion
security requirements
Seedsmen's Errors and Omissions Liability Insurance
segregated cell captive (SCC)
segregation
selected tender
selection
self-contained policy
self-insurance
self-insurance pool
self-insured retention (SIR)
self-insurer's bond
self-procurement taxes
self rating
selling price clause or endorsement
separate account
sequential-cause situation
service fulfillment insurance
servicing contractors rider
settlement lag
settlement options
settlement programs
severability of exclusions
severability of interests clause
severability provision in D&O applications
several liability
severance pay
severity
sexual abuse exclusion
sexual harassment
share reinsurance
share repurchases
Sharpe ratio
shortfall risk
short-rate cancellation
shrinking limits defense provision
Side A coverage
Side A-only coverage
Side B coverage
sidecar reinsurance
Side C coverage
sidetrack agreement
signaling capital
significant deviation
silica
silo factor
simulation risk modeling method (often called Monte Carlo method)
single-entry, multichannel interface (SEMCI)
single interest insurance
single-owner captive
single-parent captive
single premium insurance
single state registration system (SSRS)
sinkhole collapse
SIR
sistership liability exclusion
size class
slabbed
slander
sleep insurance
sliding scale
sliding scale commission
sliding scale dividend
slip
small quantity generator
soft costs coverage
soft market
soft target
solicitor
solvency margin
solvency ratio
sophisticated insured
source revelation provisions
spamming
Spearin doctrine
special acceptance
special causes of loss form (ISO)
special crime insurance
special damages
special employer
special flood hazard areas (SFHA)
special investigative unit (SIU)
special litigation committee (SLC)
special mobile equipment
special or specialty risks
Special Personal Auto Policy (SPAP)
special purpose vehicle (SPV)
specialty risks
special waiver
specifications
specific excess insurance
specific limits
specific loss limit
specific rating
specified causes of loss coverage
specified perils coverage
speculative risk
speed to market
split dollar plans
sponsor
sponsored captive
spousal coverage
spousal coverage extension
spread loss reinsurance
spread of risk
spread sectors
sprinkler leakage coverage
SR-22
SSRS
stabilization reserve
stacking
staff model HMO
stair stepping
stamp duty
stand-alone terrorism coverage
standard deviation
standard exceptions
standard fire policy (SFP) jurisdictions
standard form or standard policy
Standard Industrial Classification (SIC)
standard premium
standard property policy (ISO)
stare decisis
stat card
State Emergency Response Commission (SERC)
state funds
State Implementation Plans (SIP)
statement blank
static risk modeling
statistical method
statute of limitations
statute of repose
statutory accounting principles (SAP)
statutory capital
statutory coverages
statutory inspections
statutory insurance
statutory law
stay of proceedings
stevedores legal liability coverage
stevedoring
stipulation
stochastic dominance
stock captive
stock company
stock option
stock option claims
stop gap endorsement
stop loss
stop-loss reinsurance (SLR)
storekeepers broad form
storekeepers burglary and robbery policy
storm surge
Stowers Doctrine
straight life policy
strategic risk
strategic risk management
strict liability
strike coverage
strike price
strikes, riots, and civil commotions (SR&CC) warranty
strike-through clause
structural risk modeling methods
structured finance
structured settlement
subbroker
subcontractor default insurance
subcontractor exception
subguard insurance
subject business
subjective symptoms
subject of insurance
subject policies
subject premium
sublimit
submission
Subpart F income
subpoena
subpoena duces tecum
subprime loans
subrogation
subrogation provision
subrogation release
subrogation waiver
subsidence
substandard
substitute physician coverage endorsement
'sudden and accidental'
sue and labor clause
summary judgment
summons
sump pump
Superfund
superintendent of insurance
superseded surety rider
supervision coverage
supplemental extended reporting period (SERP)
supplementary employee retirement plan (SERP)
supplementary payments
surety
surety bond
surplus
surplus line
surplus lines broker
surplus lines insurance
surplus notes
surplus reinsurance
surplus relief
surplus share
surrender
survey
survival action
suspension of coverage endorsement
swap
swaption
syndicate
system safety approach
systems performance insurance
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securities valuation reserve

A reserve required of life insurers to reduce the risks associated with market declines in the values of investments. The reserve is built through annual accruals out of income.
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