By Scott Seaman, Hinshaw & Culbertson LLP (January 9, 2017, 6:01 PM EST) -- Although several states employ an "all sums" allocation, the trend of decisions and the distinct majority rule is that long tail losses are allocated on a pro rata basis. There are a variety of ways in which losses may be prorated, but the time-on-the-risk and time-and-limits methodologies are the most commonly followed at least where an allocation cannot be made based upon evidence showing the amount of injury or damage taking place during the respective time periods. As we pointed out in our prior expert analysis, a pro rata allocation offers several advantages over the "all sums" fiction. See "Why Pro Rata Allocation Is The Majority Rule." Law360 (October 16, 2014)....