Schedule V W. R. Berkley Corporation and Subsidiaries Valuation and Qualifying Accounts Years ended December 31, 2018, 2017 and 2016 (In thousands) Opening Balance Additions- Charged to Expense Deduction- Amounts Written Off Ending Balance Year ended December 31, 2018 Premiums and fees receivable $ 39,926 $ 6,985 $ (7,817 ) $ 39,093 Due from reinsurers 1,010 65 (128) 947 Deferred federal and foreign income taxes 16,619 18,772 (196 ) 35,195 Loan loss reserves 3,383 — — 3,383 Total $ 60,938 $ 25,822 $ (8,141 ) $ 78,618 Year ended December 31, 2017 Premiums and fees receivable $ 26,569 $ 20,720 $ (7,363 ) $ 39,926 Due from reinsurers 1,049 (29) (10) 1,010 Deferred federal and foreign income taxes 5,457 12,663 (1,501 ) 16,619 Loan loss reserves 3,397 (14) — 3,383 Total $ 36,472 $ 33,340 $ (8,874 ) $ 60,938 Year ended December 31, 2016 Premiums and fees receivable $ 22,524 $ 10,006 $ (5,961 ) $ 26,569 Due from reinsurers 1,020 20 9 1,049 Deferred federal and foreign income taxes 4,037 1,420 — 5,457 Loan loss reserves 2,094 1,303 — 3,397 Total $ 29,675 $ 12,749 $ (5,952 ) $ 36,472 See Report of Independent Registered Public Accounting Firm. 120