Exam 6U · Tort Environment & Government Programs · Free Lesson

Explain how latent liabilities such as mass torts work their way onto a property and casualty insurer's balance sheet and results.

Free CAS Exam 6-U.S. (Regulation and Financial Reporting) lesson in Tort Environment & Government Programs. 8 min read, ~1,232 words.

An insurer wrote a general liability policy in 1978. In 2026 it pays an asbestos claim under that policy. How does a 48-year-old contract land as a fresh liability on today's balance sheet?

A latent liability is one where harm surfaces long after the covered event. The Comprehensive Environmental Response, Compensation, and Liability Act (CERCLA, or Superfund) exists to make the parties responsible for a contaminated site pay to clean it up. Its liability reaches back to dumping that predates the 1980 statute, which is how policy years written decades earlier get pulled in. Asbestos disease, environmental contamination under CERCLA, and mass-tort product injuries all incubate for decades. The exposure happened under a policy that has since expired.

KEY: Occurrence-based coverage responds to when the injury occurs, not when the claim is filed. That is why a 1970s policy pays a 2020s claim.

Courts pick a trigger theory to decide which policy years must respond.

The continuous trigger sweeps in the most policy years, so it exposes the most insurers.

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Exam shortcut

Separate the two questions in order: first trigger (which policy years respond), then allocation (how much each year pays). Never merge them. For survival ratio, reserves go on top and average paid on the bottom; a small number means few years of runoff left, so inadequate.

The full lesson (about 1,232 words, 8 min read) adds 2 worked examples, all 6 common mistakes, a self-check, free in the app.

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