* Inactive contracts. If there are no premiums due nor losses payable, and the insurer is not taking any credit for the reinsurance, determining risk transfer is irrelevant.
* Pre-1994 contracts. The attestation requirement only applies to contracts that were entered Group Health Insurance into, renewed or amended on or after 1 January 1994. Prior contracts need not be analyzed.
* Where risk transfer is "reasonably self-evident."

• Health insurance, which is coverage for individuals to protect them against medical costs, is a highly charged and political theory issue in the United States, which does not have socialized health coverage

• In theory, the market for health cover should function in a manner similar to other insurance coverages, but the skyrocketing amount of health coverage old hat disrupted markets around the globe, but perhaps most glaringly in the U.S
• See health insurance.