2021 Domestic RRG Captive Filing Requirements Memorandum

DAVID Y. IGE GOVERNOR JOSH GREEN LIEUTENANT GOVERNOR STATE OF HAWAII DEPARTMENT OF COMMERCE AND CONSUMER AFFAIRS INSURANCE DIVISION 335 MERCHANT STREET, ROOM 213, HONOLULU, HAWAII 96813 P.O. BOX 3614, HONOLULU, HAWAII 96811 Phone Number: (808) 586-2790 Fax Number: (808) 587-6714 insurance.hawaii.gov CATHERINE P. AWAKUNI COLÓN DIRECTOR JO ANN M. UCHIDA TAKEUCHI DEPUTY DIRECTOR COLIN M. HAYASHIDA INSURANCE COMMISSIONER January 20, 2022 Memorandum 2022 2C TO: DOMESTIC RISK RETENTION CAPTIVE INSURANCE COMPANIES LICENSED IN HAWAII (Formed Under Hawaii Revised Statutes § 431:19) FROM: Colin M. Hayashida, Insurance Commissioner SUBJECT: DOMESTIC Risk Retention Captive Insurance Companies 2021 Annual Filing Requirements (Due in 2022) CONTACT: Alan Watanabe at (808) 586-7413 or awatanab@dcca.hawaii.gov NOTE: If you are a FOREIGN Risk Retention Group, do NOT file the items on this checklist. FOREIGN Risk Retention Groups and Risk Purchasing Groups Formed Under Hawaii Revised Statutes § 431K, please contact the Certification & Agency Exam Branch at Or visit: 2 I. GENERAL INFORMATION A. File documents directly with the State of Hawaii Insurance Division, Captive Insurance Branch unless otherwise noted. B. Captive insurance companies must file the 2021 annual filings in electronic format, unless otherwise noted in the instructions. C. For due dates that fall on a weekend or State holiday, the due date is extended to the next business day. D. Postmark dates and/or e-mail received dates will be recognized in determining adherence to filing deadlines. E. Fine for late filing of the audited financial statement, statutory annual statement, quarterly statements, and other required filings of not more than $500 per day up to $10,000 per violation (HRS §§ 431:19-107 and 431:19-109). A daily fine will be levied for late filings. F. DEPARTMENT OF COMMERCE AND CONSUMER AFFAIRS, STATE OF HAWAII name and the description of ABC Ins Co 2021 Premium Taxes ABC Ins Co 2022 License Renewal Fee A service charge of $25 will be due for each dishonored check, and replacement checks must be certified. G. The NAIC Property/Casualty Annual and Quarterly Statement Instructions and updates are available on the NAIC website for purchase at http://content.naic.org/publications 3 II. ELECTRONIC FILING INSTRUCTIONS A. Captive insurance companies must file the 2021 annual filings in electronic format and adhere to the following specifications: 1. Electronic filings shall be e-mailed to: CaptiveInsAnnualFilings@dcca.hawaii.gov 2. A Captive Insurance Manager filing electronically on behalf of clients shall send separate e-mails for each captive insurance company; 3. E-mail subject line shall include the filing year, captive insurance company name (abbreviated name 2021 ABC Ins Co Annual Filings 4. Filename of each attachment shall include the filing year, captive insurance company name, and file 2021 ABC Ins Co CAP-001 5. File attachments shall be in SPECIFIED FILE FORMAT as indicated in column (4) of the table; 6. Each filing shall be a separate attachment (combined or merged files into one file is not allowed); 7. It is acceptable to attach more than one attachment to an e-mail provided that all attachments are for the same captive insurance company; 8. Supporting schedules may be attached to a related filing provided the filename is clearly defined. Include the filing year, captive insurance company name, related filing description, and supporting file 2021 ABC Ins Co CAP-001 Prem Written Schedule 2021 ABC Ins Co CAP-001 CA Tax Filing 9. Contact information of the sender or person responsible for the submission shall be included in the email; 10. Body of e-mail shall include text listing the attachments with brief descriptions, if not self-explanatory; 11. Password requirements and/or printing restrictions embedded in the attached files are not allowed unless pre-arranged with our Contact person; 12. Signature requirement on State of Hawaii Insurance Division forms (Form CAP-xxx) shall be replaced by typed Name and Title of duly authorized representative attesting to the accuracy and completeness of the information filed. Please also ensure the date is completed on the form; 13. For amended filings, filename shall include Amendment No. 2021 ABC Ins Co CAP- 001 Amend 1 ; and 14. Questions shall be directed to our Contact person, as noted in Note A, and not e-mailed to the above email address. 4 RISK RETENTION CAPTIVE INSURANCE COMPANIES [LICENSED IN HAWAII] COMPANY NAME: NAIC Company Code: Contact: Telephone: REQUIRED FILINGS IN THE STATE OF: _____HAWAII_____________ Filings Made During the Year 2022 (1) Checklist (2) Line # (3) REQUIRED FILINGS FOR THE ABOVE STATE (4) NUMBER OF COPIES (5) DUE DATE(S) (6) FORM SOURCE* (7) APPLICABLE NOTES DOMESTIC State NAIC (A-K apply to all filings) E-Filing File Format EO I. NAIC FINANCIAL STATEMENTS 1 N/A EO 3/1 NAIC 1.1 Printed Investment Schedule Detail (Pages E01-E29) N/A EO 3/1 NAIC 2 Quarterly Financial Statement N/A EO 5/15, 8/15, 11/15 NAIC 3 Protected Cell Annual Statement PDF 0 3/1 NAIC If applicable 4 Combined Annual Statement ( N/A EO 5/1 NAIC If applicable II. NAIC SUPPLEMENTS 11 Accident & Health Policy Experience Exhibit N/A EO 4/1 NAIC 12 Actuarial Opinion PDF EO 3/1 Company NOTE U 13 Actuarial Opinion Summary PDF N/A 3/15 Company Report must be signed 14 Bail Bond Supplement N/A EO 3/1 NAIC 15 Combined Insurance Expense Exhibit N/A EO 5/1 NAIC 16 Credit Insurance Experience Exhibit N/A EO 4/1 NAIC 17 Cybersecurity and Identity Theft Insurance Coverage Supplement N/A EO 4/1 NAIC If applicable 18 Director and Officer Insurance Coverage Supplement N/A EO 3/1, 5/15, 8/15, 11/15 NAIC 19 Financial Guaranty Insurance Exhibit N/A EO 3/1 NAIC 20 Insurance Expense Exhibit N/A EO 4/1 NAIC 21 Life, Health & Annuity Guaranty Association Assessable Premium Exhibit Parts 1 and 2 N/A N/A N/A N/A NOTE N 22 Long-Term Care Experience Reporting Forms N/A N/A N/A N/A 23 Management Discussion & Analysis N/A EO 4/1 Company 24 Medicare Part D Coverage Supplement N/A EO 3/1, 5/15, 8/15, 11/15 NAIC 25 Medicare Supplement Insurance Experience Exhibit N/A EO 3/1 NAIC 26 Mortgage Guaranty Insurance Exhibit N/A EO 4/1 NAIC NOTE N 27 Premiums Attributed to Protected Cells Exhibit N/A EO 3/1 NAIC If applicable 28 Private Flood Insurance Supplement EO 4/1 NAIC 29 Reinsurance Attestation Supplement PDF EO 3/1 NAIC NOTE U 30 Exceptions to Reinsurance Attestation Supplement PDF N/A 3/1 Company 31 Reinsurance Summary Supplemental N/A EO 3/1 NAIC 32 Risk-Based Capital Report PDF EO 3/1 NAIC NOTE U 5 RISK RETENTION CAPTIVE INSURANCE COMPANIES [LICENSED IN HAWAII] COMPANY NAME: NAIC Company Code: Contact: Telephone: REQUIRED FILINGS IN THE STATE OF: _____HAWAII_____________ Filings Made During the Year 2022 (1) Checklist (2) Line # (3) REQUIRED FILINGS FOR THE ABOVE STATE (4) NUMBER OF COPIES (5) DUE DATE(S) (6) FORM SOURCE* (7) APPLICABLE NOTES DOMESTIC State NAIC (A-K apply to all filings) E-Filing File Format EO II. NAIC SUPPLEMENTS (continued) 33 Schedule SIS PDF N/A 3/1 NAIC 34 Supplement A to Schedule T N/A EO 3/1, 5/15, 8/15, 11/15 NAIC 35 Supplemental Compensation Exhibit N/A N/A N/A N/A 36 Supplemental Health Care Exhibit (Parts 1, 2 and 3) N/A EO 4/1 NAIC 37 Supplemental Health Care Exhibit's Allocation Report N/A EO 4/1 NAIC 38 Supplemental Investment Risk Interrogatories N/A EO 4/1 NAIC . 39 Supplemental Schedule for Reinsurance Counterparty Reporting Exception Asbestos and Pollution Contracts N/A EO 3/1 NAIC 40 Trusted Surplus Statement N/A EO 3/1, 5/15, 8/15, 11/15 NAIC III. ELECTRONIC FILING REQUIREMENTS 61 Annual Statement Electronic Filing N/A EO 3/1 NAIC 62 March .PDF Filing N/A EO 3/1 NAIC 63 Risk-Based Capital Electronic Filing N/A EO 3/1 NAIC 64 Risk-Based Capital .PDF Filing N/A EO 3/1 NAIC 65 Combined Annual Statement Electronic Filing (If applicable) N/A EO 5/1 NAIC 66 Combined Annual Statement .PDF Filing (If applicable) N/A EO 5/1 NAIC 67 Supplemental Electronic Filing N/A EO 4/1 NAIC 68 Supplemental .PDF Filing N/A EO 4/1 NAIC 69 Quarterly Statement Electronic Filing N/A EO 5/15, 8/15, 11/15 NAIC 70 Quarterly .PDF Filing N/A EO 5/15, 8/15, 11/15 NAIC 71 June .PDF Filing N/A EO 6/1 NAIC IV. AUDIT/INTERNAL CONTROL RELATED REPORTS 81 Accountants Letter of Qualifications N/A EO 6/1 Company 82 Audited Financial Reports N/A EO 6/1 Company 83 Audited Financial Reports Exemption Affidavit N/A N/A N/A N/A 84 Communication of Internal Control Related Matters Noted in Audit N/A EO 8/1 Company NOTE S 6 RISK RETENTION CAPTIVE INSURANCE COMPANIES [LICENSED IN HAWAII] COMPANY NAME: NAIC Company Code: Contact: Telephone: REQUIRED FILINGS IN THE STATE OF: _____HAWAII_____________ Filings Made During the Year 2022 (1) Checklist (2) Line # (3) REQUIRED FILINGS FOR THE ABOVE STATE (4) NUMBER OF COPIES (5) DUE DATE(S) (6) FORM SOURCE* (7) APPLICABLE NOTES DOMESTIC State NAIC (A-K apply to all filings) E-Filing File Format EO IV. AUDIT/INTERNAL CONTROL RELATED REPORTS (continued) 85 Independent CPA Annual Notification of Accountant/Accounting Firm [Notification to the Commissioner in writing the name and address of the person or firm retained to conduct the annual audit.] Word or PDF N/A Prior to the commencement of the audit. See HRS § 431:3-302.5 (When applicable) Company NOTE R 86 Management's Report of Internal Control Over Financial Reporting Word or PDF N/A 8/1 Company 87 Notification of Adverse Financial Condition Word or PDF N/A When applicable Company 88 Relief from the five-year rotation requirement for lead audit partner N/A EO 3/1 Company 89 Relief from the one-year cooling off period for independent CPA N/A EO 3/1 Company 90 Relief from the Requirements for Audit Committees N/A EO 3/1 Company 91 Request to File Consolidated Audited Annual Statements Word or PDF N/A Prior to the commencement of the audit. Company 92 Request for Exemption to File Over Financial Reporting N/A N/A N/A N/A V. STATE REQUIRED FILINGS 101 Filings Checklist (with Column 1 completed) Checklist is required for all state filings Word or PDF 0 Various State 102 Premium Tax Statement (Annual Statement of Premiums Written for Taxation Purposes) for year 2021 duly authorized person. [CAP-001 Form] Excel 0 3/1 State NOTE Q 103 Signed Jurat Page PDF 0 3/1, 5/15, 8/15, 11/15 NAIC NOTE G 104 Annual License Renewal Fee N/A 0 4/1 State NOTES P and Q 105 Captive Questionnaire [CAP-002 Form] Word 0 3/1 State 7 RISK RETENTION CAPTIVE INSURANCE COMPANIES [LICENSED IN HAWAII] COMPANY NAME: NAIC Company Code: Contact: Telephone: REQUIRED FILINGS IN THE STATE OF: _____HAWAII_____________ Filings Made During the Year 2022 (1) Checklist (2) Line # (3) REQUIRED FILINGS FOR THE ABOVE STATE (4) NUMBER OF COPIES (5) DUE DATE(S) (6) FORM SOURCE* (7) APPLICABLE NOTES DOMESTIC State NAIC (A-K apply to all filings) E-Filing File Format EO V. STATE REQUIRED FILINGS (continued) 106 Verification of Independent Board of Director/SAC Member** [CAP-008 Form] Word or PDF 0 6/1 State NOTE V 107 Economic Impact Report (report expenses on accrual basis) [CAP-003 Form] Excel 0 3/1 State 108 Insurance Holding Company System Form B - Annual Registration Statement Form C - Summary of Changes to Registration Statement Form F - Enterprise Risk Report*** or Disclaimer of Affiliation If you file a Disclaimer of Affiliation, submit this Disclaimer with all states that you are licensed and/or registered. Forms B, C and F are located at: http://cca.hawaii.gov/ins/har/ HAR Chapter 14 Insurance Holding Company System PDF PDF Word or PDF Word or PDF 0 0 0 0 3/15 3/15 3/15 Company Company Company 109 ORSA**** (Own Risk and Solvency Assessment Summary Report) Word or PDF 0 10/15 Company 110 Statutory Compliance Report [CAP-006 Form] Excel 0 3/1 State 111 Financial Projections Excel 0 6/1 Company NOTE T 112 Insured Vehicle Census Report for the Quarter Ended 12/31/21 OPTins 0 2/15 Company Required to be submitted via OPTins for Captives authorized to write DIRECT MOTOR VEHICLE insurance in Hawaii 2017-8R available on our website at: http://cca.hawaii.gov/ins/insurers/rate_policy/mv_forms/ Property & Casualty Annual Filing Instructions (refer to Line Item #116) available at: http://cca.hawaii.gov/ins/insurers/annual-filing-instructions-and-tax-forms/ 8 RISK RETENTION CAPTIVE INSURANCE COMPANIES [LICENSED IN HAWAII] COMPANY NAME: NAIC Company Code: Contact: Telephone: REQUIRED FILINGS IN THE STATE OF: _____HAWAII_____________ Filings Made During the Year 2022 (1) Checklist (2) Line # (3) REQUIRED FILINGS FOR THE ABOVE STATE (4) NUMBER OF COPIES (5) DUE DATE(S) (6) FORM SOURCE* (7) APPLICABLE NOTES DOMESTIC State NAIC (A-K apply to all filings) E-Filing File Format EO V. STATE REQUIRED FILINGS (continued) 113 Driver OPTins 0 2/15 Company Required to be submitted via OPTins for Captives authorized to write DIRECT MOTOR VEHICLE insurance in Hawaii 2017-8R available on our website at: http://cca.hawaii.gov/ins/insurers/rate_policy/mv_forms/ Property & Casualty Annual Filing Instructions (refer to Line Item #112) available at: http://cca.hawaii.gov/ins/insurers/annual-filing-instructions-and-tax-forms/ 114 Compensation Insurance Special Compensation Fund on behalf of the Department of Labor & Industrial Relations (DLIR) Not available 0 0 State DLIR (Required for Captives authorized to write insurance in HAWAII) [ref. HRS § 386:151 & HRS § 386:152] [Check payable to Department of Labor & Industrial Relations, State of Hawaii] Please mail DIRECTLY to: Department of Labor & Industrial Relations Disability Compensation Division P. O. Box 3769 Honolulu, HI 96812-3769 115 Those Charged with Governance (SAS 114 Letter) PDF 0 8/1 Company NOTE N EO (electronic only filing). *If Form Source is NAIC, the form should be obtained from the appropriate vendor. **Hawaii has adopted the NAIC Corporate Governance Annual Disclosure Model Act, an annual disclosure is required of all insurers or insurance groups by June 1. The Corporate Governance Annual Disclosure is a state filing only and should not be submitted by the company to the NAIC. ***Hawaii has adopted the NAIC updated Holding Company Model Act, a Form F filing is required annually by holding company groups. 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. 9 ****Hawaii has adopted the NAIC Risk Management and Own Risk and Solvency Assessment Model Act, a summary report is required annually by insurers and insurance groups above a specified premium threshold. The ORSA Summary Report is a state filing only and should not be submitted by the company to the NAIC. 10 NOTES AND INSTRUCTIONS (A-K APPLY TO ALL FILINGS) [RISK RETENTION CAPTIVE INSURANCE COMPANIES] A Required Filings Contact Person: Annual Statement and all filings: Alan Watanabe: (808) 586-7413 Fax: (808) 586-0987 E-Mail: awatanab@dcca.hawaii.gov B Mailing Address: State of Hawaii, DCCA, Insurance Division ATTN: CAPTIVE INSURANCE BRANCH P. O. Box 3614 Honolulu, HI 96811-3614 OR State of Hawaii, DCCA, Insurance Division ATTN: CAPTIVE INSURANCE BRANCH 335 Merchant Street, Room 213 Honolulu, HI 96813 C Mailing Address for Filing Fees: N/A no filing fees D Mailing Address for Premium Tax Payments: Same as Note B E Delivery Instructions: All filings must be RECEIVED ELECTRONICALLY or POSTMARKED no later than the indicated due date. If the due date falls on a weekend or holiday, then the deadline is extended to the next business day. F Late Filings: Fine for late annual filings. Captives are subject to a fine for filing past the due date of not more than $500 per day up to $10,000 per violation (HRS §§ 431:19-107 and 431:19-109). A daily fine will be levied for late filings. G Original Signatures: The Annual and Quarterly Statement Jurat pages shall include signatures Original signatures must be manually signed by the appropriate corporate officers and be properly notarized. Note: Effective immediately and until further notice, documents requiring a notarized signature will be accepted without a notary, provided it is electronically signed and accompanied by a written declaration. The declaration shall include the following: A statement the individual is authorized to sign on behalf of the company; A statement that a notary is unavailable; A statement that the information in the document is true and accurate to the best of their knowledge; A statement the foregoing declaration is true under penalty of perjury; and A signature and date. Please submit notarized documents at the first opportunity a notary is available or accessible. H Not Used: 11 NOTES AND INSTRUCTIONS (A-K APPLY TO ALL FILINGS) [RISK RETENTION CAPTIVE INSURANCE COMPANIES] (Continued) I Amended Filings: Amended items must be accompanied by an explanation of the amendments. If there are signature requirements for the original filing, the same should be followed for any amendment. If filing is e-filed with the NAIC, the State of Hawaii Insurance Division should be notified and the reason for the amendment. J Exceptions from normal filings: K Bar Codes (State or NAIC): N/A for all Hawaii filings. L Signed Jurat: Domestic Insurers See Note G for Jurat Page requirements. M NONE Filings: See NAIC Annual Statement Instructions. 12 NOTES AND INSTRUCTIONS (A-K APPLY TO ALL FILINGS) [RISK RETENTION CAPTIVE INSURANCE COMPANIES] N Filings new, discontinued or modified materially since last year: New Filings: Mortgage Guaranty Insurance Exhibit [Line #26] Life, Health & Annuity Guaranty Association Assessable Premium Exhibit, Parts 1 and 2 [Line #21] Modified Filings: None. Discontinued Filings: Life, Health & Annuity Guaranty Assessment Base Reconciliation Exhibit Life, Health & Annuity Guaranty Assessment Base Reconciliation Exhibit Adjustment Form O Electronic Filing: Column (4) NAIC Electronic filing is intended to be filing(s) submitted to the NAIC via the NAIC Internet Filing Site. Please review General Instructions for Companies to Use Filings Checklist. Column (4) STATE electronic filing shall be e-mailed to CaptiveInsAnnualFilings@dcca.hawaii.gov. P Annual License Renewal Fee: (Line #104) $500.00 due on April 1, 2022. Q Checks/payments: Checks should be made payable to: or unless otherwise noted on the form. A service charge of $25 will be assessed for each dishonored check. Your cancelled check is your receipt; an official receipt will be issued only upon written request. 13 NOTES AND INSTRUCTIONS (A-K APPLY TO ALL FILINGS) [RISK RETENTION CAPTIVE INSURANCE COMPANIES] R Independent CPA: (Line #85) Required when a change in independent CPA occurs. Letter stating that the independent CPA is aware of the provisions of the insurance statutes and rules that relate to accounting and financial matters of the State of Hawaii in accordance with whose regulation the audited financial report is made and affirming that the independent CPA will express an opinion on the financial statements in terms of their conformity to the statutory accounting practices prescribed or otherwise permitted by the State of Hawaii Insurance Division, specifying such exceptions the independent CPA may believe appropriate. S Communication of Internal Control Related Matters Noted in Audit: (Line #84) HAR Section 16-185-110 requires this written communication whether or not material weaknesses were noted by the auditor within 60 days of filing the audited financial report. T Financial Projections (Line #111) Please e-mail electronic copy (Excel only) to CaptiveInsAnnualFilings@dcca.hawaii.gov on June 1: Financial Projections (Actual 2021 and Budget 2021-2024) Briefly describe the underwriting policy and pricing methodology. Briefly explain variances equal or greater than 20%. Include underlying assumptions used for the financial projections. U Signature Page for NAIC Supplements filed with the State The signature page of the following NAIC Supplements must be filed in electronic format with the State, if the signature(s) are not included on the NAIC submission: Actuarial Opinion (Line #12) Reinsurance Attestation Supplement, with 2 signatures (Line #28) Risk-Based Capital Report, with 2 signatures (Line #31) V Verification of Independent Board of Director/SAC Member [CAP-008 Form] Pursuant to HRS § 431K-2(c)(1), the risk retention group must submit its record of the determination of a director/SAC ion as the company deems appropriate OR opt to submit this form annually to satisfy the requirement. This form is OPTIONAL and was created to assist the RRG in recording the determination W Website: Please visit the following website for additional information: http://cca.hawaii.gov/ins/captive/ 14 STATE OF HAWAII Domestic Risk Retention Captive Insurance Companies Licensed in Hawaii General Instructions for Companies to Use Filings Checklist Please Note: Filings Checklist. The NAIC will not be sending their own checklist. Electronic filing is intended to be filing(s) submitted to the NAIC via the NAIC Internet Filing Site. Companies are not required to file hard copy filings with the NAIC. When a filing is made with the NAIC, the document is considered filed with the Commissioner when the filing is accepted by the NAIC. Any filings which are not required to be filed with the NAIC shall be filed directly with the State of Hawaii Insurance Division. Documents submitted to the State of Hawaii Insurance Division which are not required to be filed (not on the Filings Checklist) will be destroyed without review. Documents filed with the NAIC which are not required to be filed shall not be accepted by the NAIC. Column (1) (Checklist) Companies must use the filings submitting information to the state. The checklist is now required for all state filings. Column (2) (Line #) Line # refers to a standard filing number used for easy reference. This line number may change from year to year. Column (3) (Required Filings) 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 NAIC 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 NAIC 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. 15 Column (4) (Number of Copies) Indicates the electronic filing format that each domestic Risk Retention Captive Insurance Company is required to file for each type of form. Column (5) (Due Date) Indicates the date on which the company must file the form. Column (6) (Form Source) the company must obtain th ompany, 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. Column (7) (Applicable Notes) 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. Questions shall be directed to the contact person in Note A.