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Insurance company failures in the United States fell to the lowest point seen in the past decade thanks to improved earnings, lower levels of net loss reserve deficiencies and continued focus on underwriting discipline, according to a report released by Standard & Poor’s.

In its report, “U.S. Insurer Failures Maintain Downward Trend in 2006,” the New York-based rating service said a total of 11 companies fell into regulatory supervision in 2006. The trend has improved since a high of more than 50 company failures in 2000.

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