underwriter

  • There are three accepted uses of this term: (1) An individual or company who insures risk, (2) an agent who solicits insurance and, (3) a home office employee who determines whether applicants are suitable risks for insurance.

    Internal Revenue Service 1
    See also insurance

1Internal Revenue Service, Internal Revenue Manual 4.42.6 Glossary, http://­www.irs.gov/­irm/­part4/­irm_04-042-006.html (last accessed Dec. 22, 2009).