“Insurance covers everything except what happens”

“Miller’s Law of Insurance: Insurance covers everything except what happens” has been cited in print since at least its publication in The Complete Murphy’s Law: A Definitive Collection (1990) by Arthur Bloch. It’s not known who “Miller” is.
 
The humorous insurance saying has been published on many websites.
 
   
Google Books
The Complete Murphy’s Law:
A Definitive Collection
By Arthur Bloch
Los Angeles, CA: Price Stern Sloan
1990
Pg. 206:
MILLER’S LAW OF INSURANCE:
Insurance covers everything except what happens.
 
11 December 1996, Winnipeg (Manitoba) Free Press, “Jolly gifts designed to crack a smile” by Peter Carlyle-Gordge, pg. B7, col. 4:
The Murphy’s Law Desk Calendar is a perfect example. It contains much worldly wisdom such as ‘The shortest distance between two points is impossible” and “Insurance covers everything except what actually happens.”
 
Google Groups: rec.humor
Newsmaster
Feb 24 1998, 2:00 am
(...)
Why is it that Insurance always seems to cover everything except what happens?
   
Google Groups: alt.humor
Keith E. Sullivan
Apr 1 1998, 2:00 am
(...)
Why is it that Insurance always seems to cover everything except what happens?
 
Google Groups: alt.wisdom
KBraman1
May 3 2000, 1:00 am
(...)
* Miller’s Law of Insurance: Insurance covers everything except what happens.
 
Google News Archive
17 June 2000, The Post and Courier (Charleston, SC), Elsa McDowell column, pg. 1B, col. 1:
Insurance covers everything except what happens.
   
The Zimbabwean
02.07.10
10:07am
Lets Laugh it Out
(...)
* Miller’s Law of Insurance: Insurance covers everything except what happens.