I am not sure who 'asker' is, but he is correct (and a big thank you to him), the draudejas (normally the policyholder) is the employer, which Sodra translates as the 'insurer'. These translations are in keeping with the LAW ON THE ACCUMULATION OF PENSIONS 4 July 2003 No IX-1691. As to underwriter, that would be the draudikas or insurance company in normal insurance texts. Draudikas does not appear in the above law at all and appears to be used in websites to refer to private insurance companies who handle supplementary pension accumulation. However the law (LAW ON SUPPLEMENTARY VOLUNTARY PENSION ACCUMULATION) itself refers only to management companies (valdymo imones), not draudikai (underwriters)