T

W.A. Taft & Co. Ltd.

Windsor Place, 18 Queen St.,

P.O. Box HM 2210, Hamilton HM JX, Bermuda; 441-295-8495;

fax: 441-292-1196

Founded: 1982.

Services*: Captive formation; government reporting; computerized accounting; computerized claims processing; reinsurance brokered for captives; underwriting and ratemaking; association captive management services, including specialized accounting services and onshore services.

Staff: Two; one professional.

Clients: One active captive and one inactive captive managed at year-end 1996.

Compensation: Annual fee, commission, hourly.

Officers: W. Allen Taft, president; Richard Goff, executive vp.

Contact: W. Allen Taft, 610-430-7757 or Richard Goff, 410-296-1500.

**Some services are subcontracted to The Powerscourt Group Ltd.

Tate & Lyle Management

& Finance Ltd.

Jardine House, 33-35 Reid St., P.O. Box HM 337, Hamilton HM BX, Bermuda; 441-295-9911;

fax: 441-292-6139

Founded: 1979.

Parent: Tate & Lyle P.L.C.

Offers rent-a-captive services.

Frequent services: Government reporting, accounting, computerized claims processing, online access to claims data, claims reserves analysis, investment management.

Occasional services: Captive formation, manual claims processing, actuarial studies, loss forecasting, reinsurance brokered for captives, reinsurance brokered to captives, underwriting and ratemaking.

Staff: Four; three professionals.

Clients: Five active captives managed at year-end 1996. Captive premium volume, $38.8 million. Capital and surplus managed, $85.1 million. No minimum size client.

Compensation: Annual fee, $25,000 minimum.

1996 gross revenues: $5.2 million, 10% from fees charged for captive management, 1% from commissions charged for brokering insurance/reinsurance, 89% from other services.

Officers: James A. Kemp, managing director; Dermot P. Caslin, controller; Georgi C. Barbosa, assistant controller.

Contact: James A. Kemp.

Towner Risk Management Ltd.

Second St., Holetown, St. James, Barbados; 246-432-5950;

fax: 246-432-5952

Founded: 1986.

Parent: Towner Management Group Inc.

Offers rent-a-captive services.

Frequent services: Computerized accounting.

Occasional services: Feasibility studies; captive formation; reinsurance brokered for captives; managing underwriting pools/facilities; association captive management services, including specialized accounting services.

Staff: Six; three professionals.

Clients: Six active captives managed at year-end 1996.

Compensation: Annual fee, commission, hourly.

Officers: Christopher Towner, president; Lindell Earle, Ricardo Knight, account managers.

Triangle Insurance Management Ltd.

The Phoenix Building, 2 Reid St., Hamilton HM 11, Bermuda; 441-292-4364; fax: 441-295-3982

Founded: 1983.

Parent: Triangle Holdings Ltd.

Offers rent-a-captive services.

Frequent services: Feasibility studies; captive formation; government reporting; accounting; computerized claims processing; claims reserves analysis; loss forecasting; reinsurance brokered for captives; underwriting and ratemaking; association captive management services, including specialized accounting services.

Occasional services: Manual claims processing, reinsurance brokered to captives.

Staff: Four; one professional.

Clients: 10 active captives and three inactive captives managed at year-end 1996. Captive premium volume, $3.8 million. Capital and surplus managed, $22.6 million. No minimum size client.

Compensation: Annual fee, commission, hourly.

Officers: Bruce Fenton, president/managing director; Janice Witkowski, vp.

Trifoliate Ltd.

26 Cornet St., St. Peter Port, Guernsey GY1 1LF; 44-1481-710336;

fax: 44-1481-710696

Founded: 1984.

Contact: Michael Savage, managing director.

Subcontracts for captive management services with Channel Islands Insurance Consultants Ltd. in Guernsey.

TRISTAR Risk Management

6133 Bristol Parkway, Suite 300, Culver City, Calif. 90230; 310-342-0500; fax: 310-342-0503

Founded: 1987.

Parent: Sierra Center Inc.

Offers rent-a-captive services.

Services: Feasibility studies, captive formation, accounting, computerized claims processing, online access to claims data, claims reserves analysis, actuarial studies, loss forecasting, reinsurance brokered for captives, reinsurance brokered to captives; underwriting and ratemaking, investment management, managing underwriting pools/facilities, loss control, association captive management services.

Staff: 15; 11 professionals.

Clients: 10 active captives and three inactive captives managed at year-end 1996. Captive premium volume, $20.0 million. Capital and surplus managed, $38.0 million. No minimum size client.

Compensation: Annual fee; commission; hourly: professional, $45 to $150; clerical, $25 to $50.

1996 gross revenues: $45 million, 11% from fees charged for captive management, 5% from commissions charged for brokering insurance/reinsurance, 84% from other services, including loss prevention, claims management and claims investigation.

Officers: Tom Veale, president; Kevin Burke, Ken Beck, Linda DeVreugd, vps; Kathie Schaap, controller.