PRACTICE AREAS


Gary Ho concentrates primarily in insurance industry mergers and acquisitions, insurance-linked securities transactions, reinsurance, insurance law and general corporate matters. Specifically, he has been involved in a sponsored demutualization, mergers and acquisitions, reserve financing transactions and reinsurance with derivative components. In the regulatory area, he has assisted life insurers and property/casualty insurers obtain licenses in the State of New York and advised clients on insurance and reinsurance law and regulation.

REPRESENTATIVE MATTERS

Gary’s representations have included:

  • Arch Capital in its $400 million loss portfolio transfer reinsurance transaction with Catalina;
  • Atlas Merchant Capital in $2.05 billion acquisition of Talcott Resolution, the run-off life insurance and annuity division of The Hartford;
  • Talcott Resolution buyer consortium in $9.6 billion structured settlement and fixed annuity reinsurance transaction with Global Atlantic;
  • Private equity firm in bid to acquire Fidelity & Guaranty Life;
  • Security First Insurance Holdings, LLC in its $60 million senior note issuance and its subsidiary, Security First Insurance Company, in obtaining insurance licenses in New Jersey and Connecticut.
  • Atlas Merchant Capital in $375 million equity capital raise for Somerset Reinsurance Ltd;
  • Lemonade Group in its 2016 launch of an online homeowners insurance company;
  • Nomura in $1 billion in reserve financing transactions;
  • Crédit Agricole in $900 million Triple X and Guideline AXXX reserve financing transactions;
  • Leading investment bank in $2 billion Japanese variable annuity reinsurance transaction;
  • Reservoir Capital and Black Diamond Capital in acquisition of SBLI USA Mutual Life Insurance through a sponsored demutualization; and
  • ORIX and its subsidiary, ORIX Life Insurance, in $1.4 billion acquisition of Hartford Life Insurance K.K. from The Hartford.

ADMITTED TO PRACTICE

New York; New Jersey


EDUCATION

J.D., University of Pennsylvania Law School, 2013

B.A., Cornell University, 2010