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Tactical · prose B12 For Buyers · Carrier Due Diligence

Contingency bonuses — quality and durability.

A single record contingency year can inflate EBITDA by 20% — and a buyer who prices off the seller's trailing-twelve-month number has just overpaid. Contingency is the most valuable revenue line in the agency because it drops almost entirely to the bottom line, which is exactly why it's the most distorted number in the diligence pack. The fix is the three-year lookback.

A contingency bonus is an annual carrier payment calculated against the agency's premium volume and loss-ratio performance on that carrier's book. Each carrier's formula differs, but the inputs are consistent — volume tiers, loss-ratio thresholds, sometimes new-business mix — and the payments are material: an agency that hits a tier can earn 3% to 8% of written premium on top of base commission. It's economically different from commission, too: annual, backward-looking, and conditional, arriving four to six months after year-end, by which point the agency is already half a year into the next plan year.

§ 01 · The 10–20% ruleWhy it sets the multiple.

The working assumption in agency diligence is that contingency represents 10% to 20% of revenue for a well-performing book. Because it carries virtually no incremental cost, the revenue percentage understates its importance to profit — on an agency with a 25% EBITDA margin, a 15% contingency contribution can be 60% of total EBITDA. That concentration means small movements in contingency drive large movements in earnings. The valuation implication is direct: every multiple applied to EBITDA is implicitly a multiple applied to the contingency assumption baked into it, so a buyer who accepts the seller's trailing contingency at face value has let the seller set the multiple input as well as the price.

§ 02 · Why one year liesFour distortions.

DistortionWhat it does to a single year
Weather concentrationA low-catastrophe year can lift contingency 20–40% above normal
Book-mix shiftOne-time line-of-business growth improves loss ratio non-repeatably
Program changeA carrier rewriting its formula favorably may not repeat next year
One-time pushYear-end binding, large new accounts — real volume, not repeatable

Any of these can be in play in a given year; some years have all four working in the seller's favor, and those are the trailing-twelve-month snapshots that anchor overpaid acquisitions. The point isn't that the number is fake — the volume and the payment are real — it's that the repeatability isn't, and the price is paid against the repeatable run-rate, not the peak.

§ 03 · The three-year lookbackNormalize, then adjust.

The three-year lookback is the standard normalization. Pull three consecutive years of contingency statements by carrier — five where available — average the total, and segment by carrier to expose any trajectory that's rising, falling, or volatile, because the carrier-by-carrier story is usually clearer than the blended one. Then layer in three explicit adjustments: weather normalization replaces a catastrophe-distorted year with the average of the other two; one-time item exclusion strips program-launch bonuses, new-carrier onboarding incentives, and closing-year pushes; carrier program changes substitute an announced new formula for the historical one, since those announcements are knowable information any diligent buyer is tracking.

Journal axiom · 1 of 2

The adjusted three-year number moves EBITDA 5–15% on small-agency deals. On a $1M EBITDA business, a 10% normalization is a $100K adjustment — $700K of enterprise value at a 7× multiple. That's not marginal; it's the line between a priced deal and an overpriced one. The multiple stays; the input to the multiple is the negotiation.

§ 04 · The sustainability testWill the run-rate hold.

The lookback tells the historical story; sustainability tells the forward one, and three questions drive it. Will loss ratios hold? Contingency depends on continued loss-ratio performance, so any book-mix shift, underwriting change, or producer departure that could move loss ratios moves contingency. Will volume hold? Formulas reward volume tiers, so a concentration correction, a major account loss, or a rewrite to another carrier all threaten the qualifying tier — which is why the concentration review and the contingency review are tightly linked. Will the carrier program hold? Carriers occasionally pull back on contingency during hard-market cycles, and each major carrier's stated posture, often buried in appointment letters, informs the probability current programs continue. The sustainability-adjusted run-rate is the final EBITDA input — and one more detail belongs in the purchase agreement: unearned contingency from the pre-close plan year transfers only partially, since some carriers prorate, some reset, and some pay it out to the seller.

Terminology on this shelf

Contingency bonus
Annual carrier profit-sharing calculated against premium volume and loss-ratio performance — 3–8% of written premium per carrier at tier.
The 10–20% rule
Aggregate contingency as a share of agency revenue for a healthy diversified book — and a far larger share of EBITDA.
Three-year lookback
The standard normalization — average three to five years by carrier to smooth weather, mix, and program volatility.
Three explicit adjustments
Weather normalization, one-time item exclusion, and carrier program change — the refinements that turn the lookback into a usable run-rate.
Sustainability analysis
The forward test on loss ratios, volume, and program posture that decides whether the run-rate continues.
Partial transfer
Eligibility transfers with the appointment, but pre-close unearned contingency may prorate, reset, or pay out to the seller.

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