REQUIRED FILINGS FOR THE ABOVE STATE
*If XXX appears in this column, this state does not require this filing, if hard/electronic copy is filed with the state of domicile and if the data is filed electronically with the NAIC. If N/A appears in this column, the filing is required with the domiciliary state. EO (electronic only filing).
**If Form Source is NAIC, the form should be obtained from the appropriate vendor.
***If EF appears in this column, electronic filings (“EF”) to the NAIC are equivalent to filing with DFS. The Department reserves the right to request hard copies.
****The Corporate Governance Annual Disclosure is required to be filed annually by authorized insurers. The Corporate Governance Annual Disclosure is a state filing only and should not be submitted by the company to the NAIC. For more information, please refer to Regulation 215 (11 NYCRR 90).
*****A Form F filing is required to be filed annually by a New York domestic insurer that is not part of a group and meets a specified premium threshold. For groups, it must be filed by the ultimate holding company for an Article 15 group and by the parent domestic insurer in an Article 16 group. Consistent with the Form B filing requirements, the Form F is a state filing only and should not be submitted by the company to the NAIC. For more information, please refer to Regulation 203 (11 NYCRR 82) on the NYCRR.
******An ORSA Summary Report is required to be filed annually by a New York domestic insurer that meets a specified premium threshold and/or where the New York domestic insurer is a member of a group that meets a specified premium threshold. The ORSA Summary Report is a state filing only and should not be submitted by the company to the NAIC. For more information, please refer to Regulation 203 (11 NYCRR 82) on the NYCRR.
Mr. Gilbert Denton
Senior Insurance Examiner
New York State Department of Financial Services
Property Bureau – 4th Floor
One State Street New York, NY 10004
(212) 480-4669
E-mail: [email protected]
When answering by e-mail, please include telephone number.
Failure to timely file any component of an annual, quarterly or NY supplement filing will subject the insurer to penalties set forth in NY Insurance Law Section 307 and 308.
New York statute does not provide for any extensions in the filing deadlines for Annual Statements. Further, extensions for the filing of audited financial statements are only provided upon written application by the insurer to the superintendent, and such extension is only granted if the superintendent finds that compliance would constitute a financial or organizational hardship, as provided in Section 307(b)(3) of the Insurance Law.
“Wet” or electronic signatures are required.
See Note K for further instructions.
Appropriate notarization required on the actual document.
See Note K for further instructions.
Only accepted in accordance with the Department’s prior instructions.
All amendments to your Annual Statement are required to be filed electronically with the NAIC.
For Amended New York Supplement filings, the entire electronic filing is required to be filed with the NAIC.
The NAIC Annual Statement and New York Supplement require the use of bar codes on the jurat page and certain other pages and forms. In addition, the Department requires the Audited Financial Statements and the documents submitted pursuant to Regulation 118 to be bar coded.
General Bar Coding instructions and a full listing of New York required bar coded forms are included on the web site.
Foreign property and casualty insurance companies licensed in New York are required to file the New York Supplement electronically with the NAIC and file an electronic copy of the signed notarized New York Supplement jurat page, Certificate of Compliance and Report of Premiums Certification (signature only, notarization is not required) through the Department’s Insurance Company and Fraternal Benefit Society Filings Portal.
All domestic property and casualty insurance companies licensed in New York are required to file the New York Supplement electronically with the NAIC. An electronic copy of the signed and notarized Annual Statement jurat page, Quarterly Statement jurat pages, New York Supplement jurat page, Certificate of Compliance and Report of Premiums Certification (signature only, notarization is not required) are required to be filed through the Department’s Insurance Company and Fraternal Benefit Society Filings Portal.
Mail the CT-33NL return and payment to:
NYS Corporation Tax
PO Box 15181
Albany NY 12212-5181
Also mail a copy to:
NYS Department of Financial Services
Office of Financial Management
One Commerce Plaza
Albany, NY 12257
All RRG’s are required to submit the filings identified in items 1, 1.1, 2, 12, 33 and 82. The filings should be submitted electronically to the NAIC. RRG’s do not have to file hard copy filings with the Department.
Any questions regarding filings made by RRG’s should be sent directly to:
Mr. Kyn Mo, Associate Insurance Examiner
New York State Department Financial Services
Property Bureau – 6th Floor
One State Street
New York, NY 10004
(212) 480-4217
E-mail: [email protected]
When answering by e-mail, please include telephone number.
Note: The New York Supplement (Items # 101 and 103(a)) are not required filings for Foreign RRG’s.
Provide updated information (name, address, telephone number and e-mail address) within 60 days of any change in CPA. See Regulation 118, Section 89.4(c) for additional reporting requirements if the CPA is dismissed or resigns.
Required to be furnished, in writing, to the Superintendent, within five business days of any determination by the CPA that the Company has materially misstated its financial condition as reported to the superintendent as of the balance sheet currently under audit or that the Company does not meet the minimum capital or surplus requirement of the insurance law as of that date.
The company shall provide a statement that the CPA does not function in the role of management, does not audit his or her own work, and does not serve in an advocacy role for company.
Please Note: This state’s instructions for companies to file with the NAIC are included in this Checklist. The NAIC will not
be sending their own checklist this year.
Electronic filing is intended to include filing via the Internet or filing via diskette with the NAIC. Companies that file with the NAIC via the Internet are not required to submit diskettes to the NAIC. Companies are not required to file hard copy filings with the NAIC.
Companies may use the checklist to submit to a state, if the state requests it. Companies should copy the checklist and place
an “x” in this column when submitting information to the state.
Line # refers to a standard filing number used for easy reference. This line number may change from year to year.
Name of item or form to be filed.
The Annual Statement Electronic Filing includes the annual statement data and all supplements due March 1, per the Annual Statement Instructions. This includes all detail investment schedules and other supplements for which the Annual Statement Instructions exempt printed detail.
The March .PDF Filing is the .pdf file for annual statement data, detail for investment schedules and supplements due March 1. The Risk-Based Capital Electronic Filing includes all risk-based capital data.
The Risk -Based Capital .PDF Filing is the .pdf file for risk-based capital data.
The Supplemental Electronic Filing includes all supplements due April 1, per the Annual Statement Instructions.
The Supplemental .PDF Filing is the .pdf file for all supplemental schedules and exhibits due April 1. The Quarterly Statement Electronic Filing includes the complete quarterly statement data.
The Quarterly Statement .PDF Filing is the .pdf file for quarterly statement data.
The Combined Annual Statement Electronic Filing includes the required pages of the combined annual statement and the combined Insurance Expense Exhibit.
The Combined Annual Statement.PDF Filing is the .pdf file for the Combined annual statement data and the combined Insurance Expense Exhibit.
The June .PDF Filing is the .pdf file for the Audited Financial Statements and Accountants Letter of Qualifications.
Indicates the number of copies that each foreign or domestic company is required to file for each type of form. The Blanks (E) Task Force modified the 1999 Annual Statement Instructions to waive paper filings of certain NAIC supplements and certain investment schedule detail, if such investment schedule data is available to the states via the NAIC database. The checklists reflect this action taken by the Blanks (EX4) Task Force. XXX appears in the “Number of Copies” “Foreign” column for the appropriate schedules and exhibits. Some states have chosen to waive printed quarterly and annual statements from their foreign insurers and to rely upon the NAIC database for these filings. This waiver could include supplemental annual statement filings. The XXX in this column might signify that the state has waived the paper filing of the annual statement and all supplements.
Indicates the date on which the company must file the form.
This column contains one of three words: “NAIC,” “State,” or “Company,” If this column contains “NAIC,” the company must obtain the forms from the appropriate vendor. If this column contains “State,” the state will provide the forms with the filing instructions. If this column contains “Company,” the company, or its representative (e.g., its CPA firm), is expected to provide the form based upon the appropriate state instructions or the NAIC Annual Statement Instructions.
This column contains references to the Notes to the Instructions that apply to each item listed on the checklist. The company should carefully read these notes before submitting a filing.
If you are unable to find the answer to your insurance question here, check our FAQs. If you have a question or need assistance, call (800) 342-3736 (M-F, 8:30 AM to 4:30 PM). Local calls can be made to (212) 480-6400 or (518) 474-6600.
Who We Supervise Institutions That We SuperviseThe Department of Financial Services supervises many different types of institutions. Supervision by DFS may entail chartering, licensing, registration requirements, examination, and more.