Coverage description
An Insurance Services Office (ISO) standard form. Excludes injury and damage that would not have occurred but for PFAS ("forever chemicals"), and the cost of testing, cleanup and remediation.
What the form says
Key clauses from the latest edition, 05 23 (May 2023), quoted as filed.
“would not have occurred, in whole or in part, but for the actual, alleged, threatened or suspected”
CG 40 32 05 23
But-for trigger. Any PFAS contribution to the injury, even alleged, brings the claim within the exclusion.
“the abating, testing for, monitoring, cleaning up, removing, containing, treating, detoxifying, neutralizing, remediating or disposing of”
CG 40 32 05 23
Cleanup and testing costs. Government or third-party demands to test or remediate PFAS are excluded.
“Good or product, including containers, materials, parts or equipment furnished in connection with such goods or products”
CG 40 32 05 23
Products are included. The definition reaches products that contain PFAS, not only the chemicals themselves.
How the form has changed
The 05 23 edition is the only edition filed so far.
Editions
Edition dates as filed, newest first. Filing counts include every state submission that lists the edition.
| Edition | Filings | Companies | States | Filed |
|---|---|---|---|---|
| 05 23May 2023Latest | 621 | 158 | 50 | Oct 2022 to Oct 2026 |
1 other edition date appears in one or two filings each, often carrier-specific versions: 12 23.
What the filings show
- Edition in use: in the past 12 months, 36 companies filed the 05 23 edition.
- CG 34 95 (Exclusion - Perfluoroalkyl And Polyfluoroalkyl Substances (PFAS)) is filed alongside it most often, in 144 of the same filings (23%).
Filed under
Data from admitted P&C filings with state insurance departments, submitted Oct 2021 to Oct 2026, excluding withdrawn and rejected filings. One filing can cover several affiliated companies.
Carriers filing this form
The 10 carrier groups with the most filings that include CG 40 32, out of 78 in total.
| Carrier | Filings | States | Editions, most filed first | Last filed |
|---|---|---|---|---|
| Berkshire Hathaway Group4 group companies filed it, led by United States Liability Insurance Company and U.S. Underwriters Insurance Company | 162 | 43 | 05 23 | Sep 23, 2026 |
| Hiscox Insurance GroupHiscox Insurance Company Inc. | 47 | 44 | 05 23 | Jun 24, 2025 |
| Insurance Services Office, Inc.Advisory Organization | 43 | 43 | 05 23 | Apr 4, 2023 |
| Munich RE Group3 group companies filed it, led by Next Insurance US Company and American Family Home Insurance Company | 43 | 41 | 05 23 | Oct 9, 2026 |
| Randall & Quilter Investment GroupAccredited Surety and Casualty Company, Inc. | 39 | 39 | 05 23 | Jul 29, 2025 |
| American Family Insurance Group3 group companies filed it, led by Midvale Indemnity Company and Austin Mutual Insurance Company | 31 | 27 | 05 23 | Apr 14, 2026 |
| Auto Owners Group4 group companies filed it, led by Auto-Owners Insurance Company and Owners Insurance Company | 21 | 21 | 05 23 | Feb 4, 2026 |
| Markel Corporation GroupState National Insurance Company, Inc. | 20 | 18 | 05 23 | Jul 2, 2026 |
| Conifer Holdings Group2 group companies filed it, led by White Pine Insurance Company and Conifer Insurance Company | 15 | 15 | 05 23 | Mar 3, 2023 |
| WCF Mutual Insurance Company GroupAssociated Indemnity Corporation | 14 | 14 | 05 23 | Jan 15, 2026 |
How the largest insurers handle CG 40 32
Groups among the largest commercial general liability insurers that filed CG 40 32 or their own version in the past five years.
- Chubb Limited GroupFiles its own version: AAP-317 Exclusion – Perfluoroalkyl and Polyfluoroalkyl Substances (PFAS) (43 states)
- Berkshire Hathaway GroupUses CG 40 32 in 14 filings
- WR Berkley Corporation GroupFiles its own version: CL CG 2254 Exclusion - Perfluoroalkyl And Polyfluoroalkyl Substances (PFAS) (41 states)
- Fairfax Financial GroupUses CG 40 32 in 6 filings
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States
Number of filings that include CG 40 32 in each state, Oct 2021 to Oct 2026. Darker states have more filings.
Often filed with
Standard-style form numbers that appear in the same filings most often.
- CG 34 95Exclusion - Perfluoroalkyl And Polyfluoroalkyl Substances (PFAS)144 filings
- CG 21 06Exclusion - Access or Disclosure of Confidential or Personal Material or Information129 filings
- CG 34 96Exclusion - Perfluoroalkyl And Polyfluoroalkyl Substances (PFAS)127 filings
- CG 40 28Broad Abuse or Molestation Exclusion107 filings
- CG 40 14Cannabis Exclusion99 filings
- CG 00 69Exclusion - Violation of Law Addressing Data Privacy95 filings
- CG 22 79Exclusion - Contractors - Professional Liability89 filings
- CG 21 08Exclusion - Access or Disclosure of Confidential or Personal Material or Information (Coverage B Only)80 filings
- CG 21 09Exclusion - Unmanned Aircraft69 filings
- CG 24 04Waiver of Transfer of Rights of Recovery Against Others to Us (Waiver of Subrogation)67 filings
Recent filings
Latest filings that include this form number. Filed copies open in FilingFocus.
| Submitted | Company | State | Editions | Tracking number |
|---|---|---|---|---|
| Oct 9, 2026 | Next Insurance US Company | NJ | 05 23 | NXUS-135101637 |
| Sep 23, 2026 | U.S. Underwriters Insurance Company | VA | 05 23 | USLI-135097153 |
| Aug 25, 2026 | DB Insurance Co., Ltd.(U.S. Branch) | HI | 05 23 | DNBU-135061725 |
| Aug 20, 2026 | HDI Global Insurance Company | HI | 05 23 | GRLL-135045644 |
| Aug 17, 2026 | Mississippi Farm Bureau Casualty Insurance Company | MS | 05 23 | SFBC-135017175 |
| Jul 30, 2026 | Next Insurance US Company | ID | 05 23 | NXUS-134702723 |
| Jul 10, 2026 | Southern Farm Bureau Casualty Insurance Company | LA | 05 23 | SFBC-135013358 |
| Jul 10, 2026 | Trisura Insurance Company | WA | 05 23 | SHNF-134976660 |
| Jul 2, 2026 | State National Insurance Company, Inc. | CO | 05 23 | STNA-135002472 |
| Jul 1, 2026 | Trisura Insurance Company | TX | 05 23 | SHNF-134977147 |
| Jun 30, 2026 | Trisura Insurance Company | IL | 05 23 | SHNF-134983369 |
| Jun 28, 2026 | Next Insurance US Company | CO | 05 23 | NXUS-135002473 |
Related coverage topics
Most filed ISO CG forms
- CG 21 06 Exclusion - Access Or Disclosure Of Confidential Or Personal Material Or Information
- CG 20 10 Additional Insured - Owners, Lessees or Contractors - Scheduled Person or Organization Endorsement
- CG DS 01 Commercial General Liability Declarations
- CG 20 26 Additional Insured - Designated Person or Organization Endorsement
- CG 00 01 Commercial General Liability Coverage Form
- CG 20 37 Additional Insured - Owners, Lessees or Contractors - Completed Operations Endorsement
- CG 40 28 Broad Abuse or Molestation Exclusion
- CG 20 28 Additional Insured - Lessor of Leased Equipment
- CG 20 11 Additional Insured - Managers or Lessors of Premises
- CG 21 47 Employment-Related Practices Exclusion
- CG 04 35 Employee Benefits Liability Coverage
- CG 21 44 Limitation Of Coverage To Designated Premises, Project Or Operation
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