WISCONSIN WORKER’S COMPENSATION INSURANCE POOL The Wisconsin Worker’s Compensation Insurance Pool is continued under the provisions of Section 619.01(6), Wis. Stats, to provide workers compensation insurance to those employers who are in "good faith" entitled to coverage, but are unable to obtain it in the voluntary market. In 2017, new assignments decreased from 5,982 to 4,209 risks. The number of employers retaining coverage in the Pool decreased 4.3% from 24,658 to 23,591. Pool gross premiums written decreased from $101,829,144 to $92,292,042, a decrease of 9.3%. Under established procedures, preliminary Pool results are subjected to an independent actuarial analysis each year, based on calendar/accident year data reported by the servicing carriers in a special call. This analysis essentially involves the review of past losses, year by year, for developmental accuracy, which is then used to adjust the outstanding losses, before the formula for proper fund balance is applied. The Pool maintains a fund that is adjusted periodically to a "target fund value” which is equal to the actuarial best estimate of the total outstanding losses (reported plus Incurred But Not Reported) of all servicing carriers. The final determination of the Pool Fund Balance as of December 31, 2017 resulted in a surplus of $14,883,318. As the Fund year-end balance of $330,502,965 was 105% of the target fund value, the surplus of $14,883,318 was declared but not levied pursuant to Pool rules. The following exhibits provide a ten-year summary of Pool activity, 2017 preliminary Pool detail, and more detailed final 2016 results: YEAR NEW POOL RISKS TOTAL POOL RISKS TOTAL WI RISKS POOL WRITTEN PREMIUM TOTAL WI WRITTEN PREMIUM AVG SIZE OF POOL RISK 2008 3,174 19,756 140,882 $63,269,696 $1,622,874,532 $3,202 2009 2,966 18,297 136,407 $52,139,391 $1,554,908,841 $2,849 2010 3,237 18,133 139,672 $47,903,585 $1,482,925,017 $2,642 2011 3,744 18,540 137,672 $60,708,541 $1,692,320,320 $3,274 2012 4,328 19,545 138,835 $78,317,806 $1,732,508,488 $4,007 2013 5,397 21,707 139,835 $102,004,808 $1,754,698,816 $4,699 2014 5,371 23,389 141,544 $111,013,992 $1,812,772,013 $4,746 2015 5,982 25,718 144,638 $117,377,944 $1,950,264,251 $4,564 2016 5,000 24,658 144,303 $101,829,144 $2,014,069,588 $4,129 2017 4,209 23,591 143,518 $92,292,042 $1,939,000,000* $3,912 *Estimated