Provisions for additional or return premium do not, in and of themselves, render a evidence something other than insurance. However, it should be unlikely that either Georgia Insurance a return or additional guerdon provision be triggered, and neither party should have discretion regarding the timing of such triggering.

• All of the events that would give rise to claims under the contract cannot have materialized prior to the inception of the contract

• If this "all events" test is not met, then the contract is treated to be a retroactive contract, for which the accounting treatment becomes complex.