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Wisconsin: premium trust account rules

What Wisconsin requires of insurance producers holding premium funds, and what happens when those funds are diverted.

Citation

Ins. 42.03

Source chart last reviewed this jurisdiction: 2/25

What the jurisdiction requires

All funds collected for the account of an insurer will be held by the managing general agent in a fiduciary capacity in a financial institution.

Penalties for diversion

The source chart lists no penalty text for Wisconsin. Consult the cited provision and the jurisdiction's insurance department for the applicable consequences.

This reference is not legal advice. Citations and summaries are transcribed from the NAIC's Fiduciary Responsibilities—Premiums chart (Spring 2025) and reflect that chart's own review dates, which vary by jurisdiction. Statutes change, and the chart may lag the current code. Confirm the current text of any provision with the jurisdiction's insurance department or your own counsel before relying on it.

NAIC, Fiduciary Responsibilities—Premiums (Model Laws, Regulations, Guidelines and Other Resources, Spring 2025)

Tie out a Wisconsin trust account

Tie your premium trust account out three ways — bank, ledger and what you owe — with Wisconsin's cited rule beside the worksheet. Runs in your browser; nothing is uploaded.

Trust account reconciliation worksheet

Keep your trust account provably in balance

Policy Balance Hub tracks premium held in trust against what you owe each carrier, so the reconciliation an examiner asks for already exists.