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An 831(b) captive is a captive that takes the 831(b) election and is then taxed under Internal Revenue Code § 831(b).

Earned premium (EP) is that part of a policy's premium that applies to the expired portion of the policy.

The earned reinsurance premium is the amount of premium allocated to the portion of the policy period that has elapsed at any given point in time.

Earned surplus refers to funds earned by an insurance company (including captives and risk retention groups) after all losses and expenses have been paid.

A form of cash flow measure, useful for evaluating the operating performance of companies with high levels of debt (when the debt service costs may overwhelm other measures such as net income).

Earnings guidance is the common practice of publicly held corporations issuing quarterly disclosures to both securities analysts and the public about the level of earnings that the company expects to report in the near future.

Earnings insurance is a type of business interruption insurance that uses a monthly limit on loss recovery in place of a coinsurance clause.

Earthquake coverage is typically excluded (along with other earth movement) from most property insurance policies, except ensuing fire.

The earth movement (or earthquake) exclusion is found in most property insurance policies (even all risks policies) eliminating coverage for loss resulting from earthquake and usually all other forms of earth movement, except ensuing fire.

An easement is an interest that one party has in the land of another or a right of use over another party's property.