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Capital Motivated Reinsurance Strategies for Health Plan CFOs

Capital Constraints Facing Health Plan CFOs

Sustainable growth is one of the primary responsibilities and challenges for a health plan CFO. When membership surges and new programs roll out, capital requirements become increasingly cumbersome. Statutory reserves tie up millions, and suddenly CFOs must decide: Do you borrow at high interest, give up equity or halt momentum?

Meanwhile, the environment is getting tougher. Major players, including UnitedHealthcare, Aetna and Humana, are withdrawing from Medicare Advantage markets. Medical costs are rising, regulations keep shifting and margins are shrinking.

That’s why flexible, non-dilutive capital matters more than ever. Enter capital-motivated reinsurance.

What is Capital Motivated Reinsurance?

Capital motivated reinsurance is a quota share reinsurance structure that allows regulated health plans to free up statutory reserves without taking on debt or giving up equity. By transferring reserve obligations to a reinsurer for a fee, health plan CFOs gain flexible, non-dilutive capital to support growth, expansion and market volatility.

Think of capital-motivated reinsurance as a way to unlock cash without increasing debt or giving up ownership. Health plans enter into a quota share agreement with a reinsurer that transfers the statutory obligation of their reserves in exchange for a modest fee. The reinsurer posts the reserves on behalf of the health plan, and the capital that was previously tied up is now available to deploy elsewhere.

This matters because the advantages go straight to the heart of today’s financial challenges:

  • Preserve equity and control: No dilution or extra debt, just more flexibility to keep your plan on course
  • Gain flexibility: Adjust quota share percentages year to year, so your capital relief matches your evolving business needs and market conditions
  • Support rapid growth: Launch new programs and expand into new markets without risking reserve shortfalls or scrambling for costly fundraising rounds
  • Interest rate uncertainty: CMR is typically less expensive than borrowing rates and does not fluctuate year to year

These features make capital motivated reinsurance a powerful tool for CFOs seeking sustainable growth, especially as traditional financing options become less attractive and industry volatility increases.

How Capital Motivated Reinsurance Works Through Quota Share Structures

The most common structure is a quota share arrangement. Typically, you cede a portion of your risk, like 50% of a targeted block, to the reinsurer and pay a fee, often around 1% of ceded premium, in exchange for capital relief. Any savings or losses incurred on that population are either returned to the health plan via an experience refund or reinsurance claim.

On paper, claims and premiums flow between you and the reinsurer through bordereaux and settlement statements. But in practice, the only cash that typically changes hands is the fee and any loss settlement. While these agreements place genuine downside risk on the reinsurer, experience refunds and loss carry-forward provisions help offset adverse results in the long term.

Key Financial and Regulatory Considerations

  • Statutory vs. GAAP: This creates statutory capital relief (not GAAP relief), so align finance/accounting on how each view will show up in reporting
  • Risk transfer isn’t optional: Regulators require genuine downside risk; provisions like loss carry-forward can matter, especially if the arrangement ends early
  • Know what it is (and isn’t): This is a capital strategy—not a replacement for protections like aggregate or specific stop loss

Which Health Plans Qualify for Capital Motivated Reinsurance?

The best health plans for capital motivated reinsurance are:

  • Regulated health plans and certain captives that must hold statutory reserves
  • Plans with solid MLR performance, strong financials and a credible growth story
  • Organizations that want to fund expansion without adding more debt or giving up more equity

By contrast, hospitals and physician groups are usually not a fit because they don’t hold statutory reserves in the same way a health plan does. Plans seeking a last-minute “lifeline” to avoid insolvency are also unlikely to qualify, as reinsurers prioritize partners with strong, stable performance.

For many CFOs, it’s one more tool to consider alongside traditional debt and equity.

Regulatory Requirements and Consumer Safeguards in Capital Motivated Reinsurance

Regulators are more cautious following recent plan failures, and they scrutinize these deals closely to ensure consumer protection. States want to know that if a plan cedes reserves, the reinsurer is holding real capital and taking real risk.

A few best practices include the following:

  • Engage regulators early: Don’t wait until the contract is signed. Share draft term sheets, actuarial models and projected reserve impacts while the structure is still flexible
  • Demonstrate true risk transfer: Explain how the reinsurer assumes losses on the ceded portion and detail how loss carry-forward provisions work
  • Address state-specific issues: A state like Texas, for example, is more restrictive regarding certain provisions and may not permit some structured reinsurance arrangements at all
  • Align NAIC reporting: If the regulator doesn’t agree with your treatment, they can refuse to recognize the capital relief, which puts your statutory filings and solvency standing at risk

Handled well, these structures can support growth and service expansion without weakening consumer protections.

Why Capital Motivated Reinsurance Matters in Today’s Health Plan Market

In 2025, more than 1.8 million Medicare Advantage members were previously enrolled in a plan that terminated in 2024. Major insurers are existing markets and reducing benefits, driven by rising medical costs, regulatory changes like the Inflation Reduction Act, and shrinking margins.

For CFOs, this means greater uncertainty and opportunities to gain market share. Traditional financing options can be costly and restrictive. Capital motivated reinsurance offers liquidity and flexibility without dilution, helping you fund growth while maintaining control.

A CFO’s Roadmap to Evaluating Capital Motivated Reinsurance

If you’re exploring capital motivated reinsurance, a practical path looks like this:

  • Pressure-test feasibility early: Engage your broker early on feasibility and current market appetite, leveraging their insight to help guide the regulatory conversation
  • Pick the right membership: Start with a stable, well-understood line of business where performance is predictable and credibility is highest
  • Clarify internal understanding: Confirm your finance, actuarial and legal teams all understand that this is statutory capital relief, not GAAP, and that it doesn’t replace your other risk protections

Every health plan CFO should understand capital motivated reinsurance and how it can be used as a tool for sustainable growth.

Learn More About Capital Motivated Reinsurance Options

Capital motivated reinsurance can offer health plan CFOs additional flexibility to manage statutory capital while supporting growth initiatives. Determining whether a quota share structure aligns with your financial position and regulatory environment requires thoughtful analysis and early planning.

To continue the conversation, connect with the Risk Strategies Healthcare team and explore whether capital motivated reinsurance may support your organization’s capital strategy.

About the Author

Josh Gottesman of Brown & Brown Healthcare is a stop-loss and surety broker who specializes in downside risk protection for managed care organizations. He works with a wide range of accountable care organizations (ACOs), health maintenance organizations (HMOs) and provider groups across the country.