18 Largest US Fire, Marine & Casualty Insurance Corps Filing With the SEC (SIC 6331) Posted 4Q 2017 Total Earnings of $32.482 Bil, Up 228% From Their 4Q 2016 Total Earnings of $9.894 Bil ........................................................................................ $31.741 Bil or 98% of Their 4Q 2017 Total Earnings of $32.482 Bil Was Courtesy of the Very Lucrative US Federal Income Tax Debt Forgiveness Feature Embedded in the Trump Tax Cuts Act ........................................................................................ In Other Words, These 18 Companies Made Only 2% of Their Total Reported 4Q 2017 Earnings On Their Own

Below here are the 18 largest US Fire, Marine & Casualty Insurance Corps each with Stock Market Caps above $5 Bil.

			Corp
			Quarter
			End
			When					TTCA	TTCA
			Trump	US GAAP	US GAAP			US	Decline
			Tax	Net	Net			Federal	in Value of
			Cuts	Income	Income			Income	Deferred
US Fire, Marine & Casualty Insurers			Act	(Loss)	(Loss)			Tax	Income
SEC SIC 6331		State	TTCA	Dec 17	Dec 16	Better		Debt	Tax
Stock Market Cap At Least $5 Bil	City Hqs	HQs	Signed	Quarter	Quarter	(Worse)		Forgiveness	Assets
				mils $	mils $	mils $		mils $	mils $
Berkshire Hathaway	Omaha	NE	Dec 17	32,656	6,355	26,301		29,600
Chubb Ltd	Philadelphia	PA	Dec 17	1,533	1,610	(77)		372
Allstate Corp	Northbrook	IL	Dec 17	1,249	840	409		506
Cincinnati Financial	Fairfield	OH	Dec 17	642	100	542		495
Progressive Corp	Mayfield Village	OH	Dec 17	580	398	182		100
Everest Re Group Ltd	Liberty Corner	NJ	Dec 17	571	374	197			(8)
Travelers Companies	Saint Paul	MN	Dec 17	551	943	(392)			(129)
Loews Corp	New York	NY	Dec 17	531	412	119		268
Markel Corp	Glen Allen	VA	Dec 17	439	133	306		369
CNA Financial	Chicago	IL	Dec 17	223	241	(18)			(83)
Arch Capital Group Ltd	New York	NJ	Dec 17	202	96	106		-	-
American Financial Group	Cincinnati	OH	Dec 17	166	388	(222)		-	(83)
Berkley WR Corp	Greenwich	CT	Dec 17	155	153	2		31
Alleghany Corp	New York	NY	Dec 17	153	70	83		-	-
XL Group Ltd	Stamford	CT	Dec 17	60	310	(250)			(101)
Renaissancere Holdings Ltd	New York	NY	Dec 17	2	91	(89)			(37)
Hartford Financial Services	Hartford	CT	Dec 17	(558)	(135)	(423)			(821)
American Intl Group	New York	NY	Dec 17	(6,673)	(2,485)	(4,188)			(6,649)
Total all 18				32,482	9,894	22,588		31,741	(7,911)