Cambial Research · Insurance Assets

Martello Re

A cedant-side reconstruction of the MassMutual–Centerbridge Bermuda reinsurer — built from audited statements, BMA filings, four statutory cedants and SEC Form D. Updated 20 August 2026.

01 · NarrativeMemoEntity, capital, treaties, premium and reserves by cedant, full statements FY2022What it is, the book, both reconciliations, the asset look-through, findings and corrections — nine sections.ndash;25, asset pools, fees, revisions What it is, the book, both reconciliations, the asset look-through, findings and corrections — nine sections.mdash; twelve sections.$39.4B assets · 4 cedants · bridge closes to 0.13% 02 · StatementsFinancialsIC-format income statement, balance sheet, cash flow, premium flow, liability and asset overviews, capital & solvency.FY2022–FY2025 · 52-check audit passed 03 · InteractiveMatrixEntity-by-statement grid — the reinsurer and all four cedants against seven statement lenses, unavailable cells stated as such.5 entities × 7 lenses · CUSIP ladders 04 · StructureCapitalWho funded it, when, through what chain, where it went — and the fees collected back by counterparty.$1.64B · 39 investors · ~$385M fees out 05 · ReturnsReturnsEstimated shareholder returns to date from disclosed figures — aggregate MOIC and money-weighted IRR on three capital bases, attribution by investor to the limit of disclosure.0.82x GAAP · 1.18x statutory · IRR −8.6% to +7.3%

Sources: Martello Re audited GAAP statements FY2022–25 and BMA Financial Condition Reports · NAIC statutory filings of Metropolitan Life, Metropolitan Tower, MMLIC and MassMutual Ascend · SEC Form D. Working analysis of public filings; figures as printed, variances flagged.