The most common and natural counterparty to the corporate plan sponsor
are insurance companies. As PRT business is a growth area within the
insurance industry, a target area of focus in a risk-focused exam related to
current or prospective risks, in interim review work or in ongoing regulation
should be a fundamental review of the PRT business that exists and the
assumptions used in pricing and assessing the adequacy of reserves for PRT
business.

Current market participants include not only some of the largest multinational
insurers, but also middle market players as well.