Blanks (E) Working Group - Editorial Revisions to the Blanks and Instructions
(presented at the August 20, 2019 Meeting)
(adopted 12/15/2016 through 8/20/2019)
This listing does not include editorial revisions adopted for annual and quarterly statements for the year 2017 and prior
Statement Type:
F = Fraternal; H = Health; L = Life; L/F =Life/Fraternal; P/C = Property/Casualty; SA = Separate Accounts; T = Title
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Effective |
Table Name |
Description |
Date Adopted |
Statement Type |
Filing Type (Annual/Quarterly) |
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2019 |
Schedule D, Part 1A, Section 2 |
CHANGE TO BLANK Make the following changes for consistency with the bond categories for Schedule D, Part 1. Add the "Unaffiliated" to the description of Section 10. Add line for "Affiliated Bank Loans" and add "Unaffiliated" to the existing line for bank loans to Sections 11 through 14 of the schedule. Add lines for "Affiliated bank loans – issued" and "Affiliated bank loans – acquired" to Sections 8 and 11 of the schedule. Because the number of lines in some to the sections exceed 9, the format of the line numbers is changed from X.X to X.XX. |
8/20/2019 |
H, L/F, P/C, T, SA |
Annual |
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2019 |
Schedule D – Summary by Country |
CHANGE TO BLANK For Lines 8 through 11, The description of bonds should be modified to refer to "Unaffiliated Bank Loans". |
8/20/2019 |
H, L/F, P/C, T, SA |
Annual |
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2019 |
General Interrogatories, Part 1 |
CHANGE TO BLANK Make change shown below: 28.0597 For those firms/individuals listed in the table for Question 28.05, do any firms/individuals unaffiliated with the reporting entity (i.e., designated with a "U") manage more than 10% of the reporting entity's invested assets? 28.0598 For firms/individuals unaffiliated with the reporting entity (i.e., designated with a “U”) listed in the table for Question 28.05, does the total assets under management aggregate to more than 50% of the reporting entity's invested assets? |
8/20/2019 |
H, L/F, P/C, T |
Annual |
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2019 |
General Interrogatories, Part 1 |
CHANGE TO BLANK Make change shown below: 17.5097 For those firms/individuals listed in the table for Question 17.5, do any firms/individuals unaffiliated with the reporting entity (i.e., designated with a "U") manage more than 10% of the reporting entity's invested assets? 17.5098 For firms/individuals unaffiliated with the reporting entity (i.e., designated with a "U") listed in the table for Question 17.5, does the total assets under management aggregate to more than 50% of the reporting entity's invested assets? |
8/20/2019 |
H, L/F, P/C, T |
Quarterly |
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2019 |
Summary Investment Schedule |
CHANGE TO BLANK Modify the line description for Line 12 to read "Other Invested Assets (Page 2, Line11)". Line 12 is not a write-in line on this schedule. |
8/20/2019 |
H, L/F, P/C, T |
Annual |
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2019 |
Summary Investment Schedule |
CHANGE TO INSTRUCTIONS Modify the line description as shown below. Line 12 is not a write-in line on this schedule. The include statement should read similar to the prior year. Line 12 – Include: The value of all other invested assets that have not been included in Lines 1 to 11 above. Column 1 should equal the amount reported in Line 11, Column 1, Page 2, Assets Column 3 should equal the amount reported in Line 11, Column 3, Page 2, Assets |
8/20/2019 |
H, L/F, P/C, T |
Annual |
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2019 |
Schedule D, Part 1 |
CHANGE TO INSTRUCTIONS For Column 6 delete the "AM" administrative symbol for the list in the instructions. |
8/20/2019 |
H, L/F, P/C, T |
Annual |
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2019 |
Schedule D, Part 1A, Section 2 |
CHANGE TO INSTRUCTIONS Make the changes below to reflect reporting of affiliated and unaffiliated bank loans on the schedule. Section 10. Unaffiliated Bank Loans Lines 6599999 from Schedule D, Part 1, Column 11; Schedule DA, Part 1, Column 7; and Schedule E, For each major section the following subgroups, which are described in the Investment Schedules General Instructions, shall be presented by maturity category: Sections 1 through
Section 8:
Section 9:
Section 10:
Sections 11 through 14:
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8/20/2019 |
H, L/F, P/C, T |
Annual |
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2019 |
Schedule D – Summary by Country |
CHANGE TO INSTRUCTIONS Modify instruction as shown below Lines 8 Include: Bond Mutual Funds – as Identified by the SVO and Exchange Traded Funds – as Identified by the SVO reported in Schedule D, Part 1. Unaffiliated Bank Loans |
8/20/2019 |
H, L/F, P/C, T |
Annual |
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2019 |
Schedule D, Part 3 |
CHANGE TO INSTRUCTIONS Line 8199999 – Affiliated Bank Loans should not be added to the list of line categories for the schedule as affiliated bank loans should be reported on Line 5599999 – Parent, Subsidiaries and Affiliates. SVO Identified Funds line number changes to 8099999. |
8/20/2019 |
H, L/F, P/C, T |
Annual |
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2019 |
Schedule D, Part 4 |
CHANGE TO INSTRUCTIONS Line 8199999 – Affiliated Bank Loans should not be added to the list of line categories for the schedule as affiliated bank loans should be reported on Line 5599999 – Parent, Subsidiaries and Affiliates. SVO Identified Funds line number changes to 8099999. |
8/20/2019 |
H, L/F, P/C, T |
Annual |
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2019 |
Schedule D, Part 5 |
CHANGE TO INSTRUCTIONS Line 8199999 – Affiliated Bank Loans should not be added to the list of line categories for the schedule as affiliated bank loans should be reported on Line 5599999 – Parent, Subsidiaries and Affiliates. SVO Identified Funds line number changes to 8099999. |
8/20/2019 |
H, L/F, P/C, T |
Annual |
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2020 |
Schedule D, Part 3 |
CHANGE TO INSTRUCTIONS Line 8199999 – Affiliated Bank Loans should not be added to the list of line categories for the schedule as affiliated bank loans should be reported on Line 5599999 – Parent, Subsidiaries and Affiliates. SVO Identified Funds line number changes to 8099999. |
8/20/2019 |
H, L/F, P/C, T |
Quarterly |
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2020 |
Schedule D, Part 4 |
CHANGE TO INSTRUCTIONS Line 8199999 – Affiliated Bank Loans should not be added to the list of line categories for the schedule as affiliated bank loans should be reported on Line 5599999 – Parent, Subsidiaries and Affiliates. SVO Identified Funds line number changes to 8099999. |
8/20/2019 |
H, L/F, P/C, T |
Quarterly |
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2019 |
General Interrogatories, Part 1 |
CHANGE TO INSTRUCTIONS Make change shown below: 28.0597 If the total assets under management of any the firms/individuals unaffiliated with the reporting entity (i.e., designated with a “U”) listed in the table for Question 28.05 are greater than 10% of the reporting entity’s invested assets (Line 12 of the Asset page), answer “YES” to Question 28.0597. 28.0598 If the total assets under management of all the firms/individuals unaffiliated with the reporting entity (i.e., designated with a “U”) listed in the table for Question 28.05 are greater than 50% of the reporting entity’s invested assets (Line 12 of the Asset page), answer “YES” to Question 28.0598. When determining the aggregate total of assets under management, include all firms/individuals unaffiliated with the reporting entity not just those who manage more than 10% of the reporting entity’s assets. |
8/20/2019 |
H, L/F, P/C, T |
Annual |
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2020 |
General Interrogatories, Part 1 |
CHANGE TO INSTRUCTIONS Make change shown below: 17.5097 If the total assets under management of any the firms/individuals unaffiliated with the reporting entity (i.e., designated with a “U”) listed in the table for Question 17.5 are greater than 10% of the reporting entity’s invested assets (Line 12 of the Asset page), answer “YES” to Question 17.5097. 17.5098 If the total assets under management of all the firms/individuals unaffiliated with the reporting entity (i.e., designated with a “U”) listed in the table for Question 17.5 are greater than 50% of the reporting entity’s invested assets (Line 12 of the Asset page), answer “YES” to Question 17.5098. When determining the aggregate total of assets under management, include all firms/individuals unaffiliated with the reporting entity, not just those who manage more than 10% of the reporting entity’s assets. |
8/20/2019 |
H, L/F, P/C, T |
Quarterly |
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2019 |
Notes to Financial Statement |
CHANGE TO INSTRUCTIONS For Note 33, change the wording of the 1st paragraph of the instruction and the associated illustration as shown below: Disclose the amounts of account value, cash value and reserve for the breakouts of life insurance by withdrawal characteristics, separately for General Account products, Separate Account with Guarantees products and Separate Account Nonguaranteed products, as follows: Separate Account – Guaranteed and Nonguaranteed |
6/24/2019 |
L/F |
Annual |
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2019 |
Notes to Financial Statement |
CHANGE TO INSTRUCTIONS For Note 33, change the wording of 33F as shown below: F. Reconcile total life insurance reserves amount disclosed to the appropriate sections of the Aggregate Reserves for Life Policies and Contracts Exhibit (Exhibit 5) of the Life, Accident and Health Annual Statement and the corresponding lines in the Separate Accounts Statement. The reconciliation is a single presentation including all amounts from the sections on |
6/24/2019 |
L/F |
Annual |
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2019 |
Analysis of Operations by Lines of Business – Summary |
CHANGE TO INSTRUCTIONS Modify the instruction for Column 8 as shown below to clarify reporting of workers’ compensation and aviation reinsurance. Column 8 – Other Lines of Business A company that is engaged in one or more insurance businesses (other than life business e.g., workers’ compensation, aviation reinsurance) that cannot be reported in the columns on pages for Individual Life Insurance, Group Life Insurance, Individual Annuities, Group Annuities and Accident and Health shall add the amounts for each additional line of business and shall enter the total in Column 8. Include Any Business that is not reported in Columns Column 8, Line 21 should agree with Exhibit 1 Part 2, Line 31, Column 11. |
6/24/2019 |
L/F |
Annual |
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2019 |
Analysis of Operations by Lines of Business – A&H |
CHANGE TO BLANKS Add “for life and accident and health contracts” to line 19 to make uniform with other pages including Summary. |
6/24/2019 |
L/F |
Annual |
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2019 |
Analysis of Operations by Lines of Business – A&H |
CHANGE TO BLANKS Add “for life and accident and health contracts” to line 12 to make uniform with other pages including Summary. |
6/24/2019 |
L/F |
Annual |
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2019 |
Exhibit 6-Aggregate Reserves for Accident and Health Contracts |
CHANGE TO BLANKS Footnote requiring actuarial valuation statement removed inadvertently in proposal 2018-22BWG. Adding back to blank: (b) Attach statement as to valuation standard used in calculating this reserve, specifying reserve bases, interest rates and methods. |
6/24/2019 |
L/F |
Annual |
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2019 |
General Interrogatories Part 2 |
CHANGE TO BLANKS Remove (s) after “date” on line 35.2 as only one date is allowed. |
6/24/2019 |
L/F |
Annual |
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2019 |
Analysis of Increase in Reserves – Group Life Insurance |
CHANGE TO BLANKS Remove XXX in column 6-Variable Universal Life, line 9-Tabular cost. Entry blocked in error. |
6/24/2019 |
L/F |
Annual |
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2019 |
Supplemental Interrogatories |
CHANGE TO BLANKS Add clarifying language as to what is expected in 1st and 3rd quarters for line 8 – PBR Exemption: The response for 1st and 3rd quarters should be N/A. A NO response resulting with a bar code is only appropriate in the 2nd quarter. |
4/6/2019 |
L |
Quarterly |
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2019 |
General Interrogatories |
CHANGE TO BLANKS Line 4: Add clarifying language that the merger/history form is only filed with the annual statement. If yes, complete and file the merger history data file with the NAIC for the annual filing corresponding to this period. |
4/6/2019 |
L/F, H, P/C, T |
Quarterly |
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2019 |
Analysis of Operations – Individual Life |
CHANGE TO BLANKS Proposal 2018-22: |
4/6/2019 |
L |
Annual |
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2019 |
Analysis of Operations Summary |
CHANGE TO BLANKS SEPA line 13 for Increase in Liab for DepType Contracts – should it be XXXd on all but the Other LOB? |
4/6/2019 |
SA |
Annual |
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2019 |
Analysis of Operations Summary |
CHANGE TO BLANKS Proposal 2018-26: Update details of write-in lines for SepA Summary |
4/6/2019 |
SA |
Annual |
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2019 |
Analysis of Operations – Individual Life |
CHANGE TO BLANKS Proposal 2018-22: |
4/6/2019 |
SA |
Annual |
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2019 |
Analysis of Operations – Group Life |
CHANGE TO BLANKS Proposal 2018-22: |
4/6/2019 |
SA |
Annual |
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2019 |
Analysis of Operations – Group Annuities |
CHANGE TO BLANKS Proposal 2018-22: |
4/6/2019 |
SA |
Annual |
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2019 |
Analysis of Operations – A&H |
CHANGE TO BLANKS Proposal 2018-22: |
4/6/2019 |
SA |
Annual |
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2019 |
Analysis of Increase in Reserves – A&H |
CHANGE TO BLANKS Proposal 2018-22: |
4/6/2019 |
SA |
Annual |
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2019 |
Schedule D, Part 2, Section 2 |
CHANGE TO BLANKS Remove footnote a at the bottom of the page. |
4/6/2019 |
L/F, H, P/C, T |
Annual |
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2019 |
Exhibit 6 – Analysis of Increase in Reserves – A&H |
CHANGE TO BLANK: Previous footnote inadvertently missed in proposal 2018-22BWG. Adding back into exhibit: (b) Attach statement as to valuation standard used in calculating this reserve, specifying reserve bases, interest rates and methods. |
4/6/2019 |
L/F |
Annual |
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2019 |
Analysis of Operations – Summary |
CHANGE TO BLANK: XXX out Line 18, column 6 – A&H as no entries permitted on detail schedule. |
4/6/2019 |
L/F |
Annual |
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2019 |
Schedule D, Part 1, Section 1 |
CHANGE TO INSTRUCTIONS Column 8 – Book/Adjusted Carrying Value
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4/6/2019 |
L/F, H, P/C, T |
Annual |
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2019 |
Accident and Health Policy Experience Exhibit |
CHANGE TO INSTRUCTIONS Modify the instructions for Column 5, 6 and 7 as shown below. Column 5 – Number of Policies or Certificates as of Dec. 31
Column 6 – Number of Covered Lives
Column 7 – Member Months
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4/6/2019 |
L/F, H, P/C |
Annual |
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2019 |
Appendix - Definitions of Lines of Business |
CHANGE TO INSTRUCTIONS Add below definition of Self-Funded. Self-Funded Members: Persons covered under Administrative Services Only or Administrative Services Contracts. See SSAP No. 47—Uninsured Plans. |
4/6/2019 |
H |
Annual |
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2019 |
Appendix - Definitions of Lines of Business |
CHANGE TO INSTRUCTIONS Modify definition of member as shown below. Members: A person who has enrolled as a subscriber or an eligible dependent of a subscriber and for whom the health organization has accepted the responsibility for the provision of health services as may be contracted for. For Administrative Services Only or Administrative Services Contracts see Self-Funded Members. |
4/6/2019 |
H |
Annual |
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2018 Annual |
Schedule T Footnotes |
CHANGE TO BLANKS Clarifying change to label the Explanation note and show in alphabetical order: a) Active Status Counts:
(b) Explanation of basis of allocation by states, etc., of premiums and annuity considerations (c) Column 4 should balance with Exhibit 1, Lines 6.4, 10.4 and 16.4, Col. 4 or with Schedule H, Part 1, Column 1, Line 1 indicate which; |
11/15/2018 |
L, F |
Annual |
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2019 Annual |
Analysis of Operations |
CHANGE TO BLANK Add ", refunds to members" to line 33 to be consistent with 2019 quarterly changes from 2018-18BWG. |
11/15/2018 |
L/F |
Annual |
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2019 Annual |
Summary Investment Schedule |
CHANGE TO BLANK AND INSTRUCTIONS From 2018-02BWG, line numbers 1.1 and 1.10 are the same; the format of the line numbers now includes a leading zero after the decimal through 1.09: i.e., 1.01, 1.02, etc. |
11/15/2018 |
H, L/F, P/C, T |
Annual |
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2018 |
Supplemental Health Care Exhibit, Part 1 |
CHANGE TO BLANKS Change the reference for Line 16 and 16A from 6.5 to 10.4 as shown below. 16 ICD-10 Implementation Expenses (informational only; already included in general expenses and Line 10.46.5) 16a ICD-10 Implementation Expenses (informational only: already included in Line 10.46.5) |
11/15/2018 |
F, H, L, P/C |
Annual |
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2018 |
Supplemental Health Care Exhibit, Part 1 |
CHANGE TO INSTRUCTIONS Remove 1CD-10 instructions for Line 6.5 and change the reference for Line 16 and 16A from 6.5 to 10.4 as shown below. Line 6.5 – Health Information Technology Expenses related to Health Improvement Include expenses meeting the definition of HIT Expenses for Health Care Quality Improvements in Part 3, Column 5 that are health information technology expenses. Include ICD-10 conversion costs incurred up to .3% of earned premium related to quality improvement. (Refer to 45 CFR 158.150 of PPACA.) Exclude ICD-10 expenses related to claims adjudication or maintenance. Line 16 – ICD-10 Implementation Expenses (Informational only; already included in Line 8.2 and Line 10.46.5) Costs associated the implementation of ICD-10, including the total cost of conversion, claims adjudication, maintenance and quality improvement allowance. Line 16a – ICD-10 Implementation Expenses (Informational only, already included in Line 10.46.5) Include: Quality improvement ICD-10 conversion costs incurred up to .3% of earned premium in the relevant state market. (Refer to 45 CFR 158.150 of PPACA.) |
11/15/2018 |
F, H, L, P/C |
Annual |
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2018 |
Supplemental Health Care Exhibit, Part 3 |
CHANGE TO INSTRUCTIONS Remove 1CD-10 reference from Column 5 as shown below. 6. ICD-10 conversion costs incurred up to .3% of earned premium related to quality improvement. (Refer to 45 CFR 158.150 of PPACA). Exclude: Costs associated with establishing or maintaining a claims adjudication system, including costs directly related to upgrades in HIT that are designed primarily or solely to improve claims payment capabilities or to meet regulatory requirements for processing claims (e.g., costs of implementing new administrative simplification standards and code sets adopted pursuant to the Health Insurance Portability and Accountability Act (HIPAA), 42 U.S.C. 1320d‑2, as amended, including the ICD-10 conversion costs not related to quality improvement and ICD-10 conversion costs incurred that are in excess of .3% of earned premium that are related to quality. |
11/15/2018 |
F, H, L, P/C |
Annual |
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2018 Annual |
Actuarial Opinion |
CHANGE TO INSTRUCTIONS Correct wording of the paragraph below as shown. Actuarial Guideline LI—The Application of Asset Adequacy Testing to Long-Term Care Insurance Reserves (AG 51) in the NAIC Accounting Practices and Procedures Manual requires a company with over 10,000 in force lives covered by long-term care (LTC) insurance contracts as of the valuation date to perform a stand-alone asset adequacy analysis for its in force long-term care (LTC) contracts with more than 10,000 in force lives as of the valuation date. The Actuarial Report and workpapers summarizing the results, assumptions and testing procedures for the asset adequacy testing of LTC business must be in compliance with AG 51 requirements. When referring to AG 51, the term "Actuarial Memorandum" is synonymous with Actuarial Report and workpapers. |
11/15/2018 |
P/C |
Annual |
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2019 Annual |
Exhibit 1, Part 2 |
CHANGE TO BLANK AND INSTRUCTIONS Revise table name and first header to coincide with other changes from 2018-18BWG: POLICYHOLDERS' DIVIDENDS, REFUNDS TO MEMBERS AND COUPONS APPLIED… |
11/15/2018 |
L/F |
Annual |
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2018 Annual |
Notes to Financial Statements |
CHANGE TO INSTRUCTIONS Correct the year references in the illustration for 8H(1).
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11/15/2018 |
F, H, L, P/C, T |
Annual |
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2018 Annual |
Notes to Financial Statements |
CHANGE TO INSTRUCTIONS Change the references in Note 5P from "5*" to "5GI". |
11/15/2018 |
F, H, L, P/C, T |
Annual |
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2018 Annual |
Combined Statement |
CHANGE TO INSTRUCTIONS Remove references to Parts 4 and 5. 6. With the exception of Schedule Z, the format to be used is that of the NAIC Annual Statement blank for property/casualty insurers. The specific pages, exhibits, and schedules to be included are as follows: Title Page (in part) |
11/15/2018 |
P/C |
Annual |
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2018 Annual |
Life, Health and Annuity Guaranty Association Model Act Assessment Base Reconciliation Exhibit |
CHANGE TO INSTRUCTIONS This is a uniform instruction and the reference to "blue book" is being removed. Lines 6.01 – Amounts entered on Line 6 should correspond to amounts reported on the Annual Statement of Separate Accounts to the extent amounts are included on Lines 1 through 5 of the Base Reconciliation Exhibit. Specify deductions and indicate where such amounts were reported in the Annual Statement. Lines 6.1 – 6.99 should not include transfers to a separate account except to the extent such transfers represent current year premiums included on Lines 1 through 5 of the Base Reconciliation Exhibit. Companies must specifically identify deductions on Lines 6.01 through 6.99 and indicate where such amounts are reported in the Annual Statement (blue book) and where they are reported on Lines 1 through 5 of the Base Reconciliation Exhibit. |
11/15/2018 |
H, L, P/C |
Annual |
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2018 Annual |
General Interrogatories, Part 1 |
CHANGE TO INSTRUCTIONS Correct the Line number references in the "Other" section to match the blank. OTHER 3435. The purpose of this General Interrogatory is to capture information about payments to any trade association, service organization, and statistical or rating bureau. A "service organization" is defined as every person, partnership, association or corporation that formulates rules, establishes standards, or assists in the making of rates or standards for the information or benefit of insurers or rating organizations. 3536. The purpose of this General Interrogatory is to capture information about legal expenses paid during the year. These expenses include all fees or retainers for legal services or expenses, including those in connection with matters before administrative or legislative bodies. It excludes salaries and expenses of company personnel, legal expenses in connection with investigation, litigation and settlement of policy claims, and legal fees associated with real estate transactions, including mortgage loans on real estate. Do not include amounts reported in General Interrogatories No. 3435 and No. 3637. 3637. The purpose of this General Interrogatory is to capture information about expenditures in connection with matters before legislative bodies, officers or departments of government paid during the year. These expenses are related to general legislative lobbying and direct lobbying of pending and proposed statutes or regulations before legislative bodies and/or officers or departments of government. Do not include amounts reported in General Interrogatories No. 3435 and No. 3536. |
11/15/2018 |
F, H, L, P/C, T |
Annual |
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2018 Annual |
Schedule S, Part 3, Section 1 |
CHANGE TO INSTRUCTIONS For Column 7 (Type of Business Ceded), add OA – Other Annuities and CL – Credit Life to the table. These were included in 2018-04BWG but omitted when making the changes from the proposal. |
11/15/2018 |
F, H, L |
Annual |
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2018 Annual |
Schedule DB, Part A, Section 2 |
CHANGE TO INSTRUCTIONS Fix column references. **Columns 2737 through 30 are for derivatives with financing premiums** Column 29 – Fair Value of Derivative, Excluding Impact of Financing Premiums Reflect the fair value of the derivative adjusted to exclude the impact of discounted future settled premiums. For example, if the fair value of the derivative reported in cColumn 16 has been reduced due to expected cash outflows representing the reporting entity's future payment of financing premiums, the consideration of those future premium cash outflows shall be removed from the reported fair value of the derivative captured in this column. (At acquisition, a derivative may be reported with a net zero fair value in column 16 as the value of the derivative and the net present value of future financing premiums owed from the acquisition of the derivative may offset. The fair value reported in cColumn 2930 shall reflect the fair value of the derivative without an offset for the future financing premiums.) Column 30 – Unrealized Valuation Increase/Decrease, Excluding Impact of Financing Premiums Reflect the unrealized gain or unrealized loss reported for the derivative adjusted to exclude the impact from discounted future settled premiums. For example, if the valuation increase/valuation decrease reported in cColumn 17 includes "losses" to recognize the net present value of the financing cost owed by the reporting entity, those "losses" shall be removed from the unrealized valuation increase/decrease reflected in this column.
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11/15/2018 |
F, H, L, P/C, T |
Annual |
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2018 Annual |
Schedule DB, Part B, Section 1 |
CHANGE TO INSTRUCTIONS Fix column references. Column 28 – Fair Value of Derivative, Excluding Impact of Financing Premiums Reflect the fair value of the derivative adjusted to exclude the impact of discounted future settled premiums. For example, if the fair value of the derivative reported in cColumn 16 has been reduced due to expected cash outflows representing the reporting entity's future payment of financing premiums, the consideration of those future premium cash outflows shall be removed from the reported fair value of the derivative captured in this column. (At acquisition, a derivative may be reported with a net zero fair value in column 16 as the value of the derivative and the net present value of future financing premiums owed from the acquisition of the derivative may offset. The fair value reported in cColumn 2830 shall reflect the fair value of the derivative without an offset for the future financing premiums.) Column 29 – Unrealized Valuation Increase/Decrease, Excluding Impact of Financing Premiums Reflect the unrealized gain or unrealized loss reported for the derivative adjusted to exclude the impact from discounted future settled premiums. For example, if the valuation increase/valuation decrease reported in cColumn 17 includes "losses" to recognize the net present value of the financing cost owed by the reporting entity, those "losses" shall be removed from the unrealized valuation increase/decrease reflected in this column. |
11/15/2018 |
F, H, L, P/C, T |
Annual |
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2018 Annual |
Structured Securities (SSAP No. 43R—Loan-Backed and Structured Securities) Flow Chart |
CHANGE TO INSTRUCTIONS Change the reference for "5*" to "5GI". |
11/15/2018 |
F, H, L, P/C, T |
Annual |
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2018 Annual |
Schedule DB, Part C, Section 1 |
CHANGE TO BLANK AND INSTRUCTIONS Part C was missed on proposal 2018-06BWG and should have been included to make 10 digit line numbers. |
8/4/2018 |
F, H, L, P/C, T, SA |
Annual |
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2019 Quarterly |
Schedule DB, Part C, Section 1 |
CHANGE TO BLANK AND INSTRUCTIONS Part C was missed on proposal 2018-06BWG and should have been included to make 10 digit line numbers. |
8/4/2018 |
H, L/F, P/C, T |
Quarterly |
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2018 Annual |
Schedule BA, Part 1 |
CHANGE TO INSTRUCTIONS Column 21 – Fair Value Hierarchy Level and Method Used to Obtain Fair Value Code ***Detail Eliminated to Conserve Space*** The guidance in SSAP No. 100R–Fair Value allows the use of net asset value per share (NAV) instead of fair value for certain investments. If NAV) is used instead of fair value leave blank. The guidance is effective Jan. 1, 2018 with early adoption permitted. For reporting entities electing to early-adopt, the reporting entity shall the code "2c". Column 22 – Source Used to Obtain Fair Value ***Detail Eliminated to Conserve Space*** For Method Code "c," identify the specific broker or custodian used. If net asset value (NAV) is used instead of fair value by early adopting the guidance in SSAP No. 100R–Fair Value, the reporting entity should use "NAV" to indicate net asset value used instead of fair value. For Method Code "d," leave blank. For Method Code "e," leave blank. If net asset value (NAV) is used instead of fair value, the reporting entity should use "NAV" to indicate net asset value used instead of fair value. |
8/4/2018 |
F, H, L, P/C, T |
Annual |
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2018 Annual |
Schedule DL, Part 1 |
CHANGE TO INSTRUCTIONS Column 8 – Fair Value Hierarchy Level and Method Used to Obtain Fair Value Code ***Detail Eliminated to Conserve Space*** The guidance in SSAP No. 100R–Fair Value allows the use of net asset value per share (NAV) instead of fair value for certain investments. If NAV) is used instead of fair value leave blank. The guidance is effective Jan. 1, 2018 with early adoption permitted. For reporting entities electing to early-adopt, the reporting entity shall the code "2c". Column 9 – Source Used to Obtain Fair Value ***Detail Eliminated to Conserve Space*** For Method Code "c," identify the specific broker or custodian used. If net asset value (NAV) is used instead of fair value by early adopting the guidance in SSAP No. 100R–Fair Value, the reporting entity should use "NAV" to indicate net asset value used instead of fair value. For Method Code "d," leave blank. For Method Code "e," leave blank. If net asset value (NAV) is used instead of fair value, the reporting entity should use "NAV" to indicate net asset value used instead of fair value. |
8/4/2018 |
F, H, L, P/C, T |
Annual |
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2018 Annual |
Schedule DL, Part 2 |
CHANGE TO INSTRUCTIONS Column 8 – Fair Value Hierarchy Level and Method Used to Obtain Fair Value Code ***Detail Eliminated to Conserve Space*** The guidance in SSAP No. 100R–Fair Value allows the use of net asset value per share (NAV) instead of fair value for certain investments. If NAV) is used instead of fair value leave blank. The guidance is effective Jan. 1, 2018 with early adoption permitted. For reporting entities electing to early-adopt, the reporting entity shall the code "2c". Column 9 – Source Used to Obtain Fair Value ***Detail Eliminated to Conserve Space*** For Method Code "c," identify the specific broker or custodian used. If net asset value (NAV) is used instead of fair value by early adopting the guidance in SSAP No. 100R–Fair Value, the reporting entity should use "NAV" to indicate net asset value used instead of fair value. For Method Code "d," leave blank. For Method Code "e," leave blank. If net asset value (NAV) is used instead of fair value, the reporting entity should use "NAV" to indicate net asset value used instead of fair value. |
8/4/2018 |
F, H, L, P/C, T |
Annual |
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2018 Annual |
Schedule A, Part 1 |
CHANGE TO INSTRUCTIONS Column 18 – Fair Value Hierarchy Level and Method Used to Obtain Fair Value Code ***Detail Eliminated to Conserve Space*** The guidance in SSAP No. 100R–Fair Value allows the use of net asset value per share (NAV) instead of fair value for certain investments. The guidance is effective Jan. 1, 2018 with early adoption permitted. For reporting entities electing to early-adopt, the reporting entity shall the code "2c". Column 19 – Source Used to Obtain Fair Value ***Detail Eliminated to Conserve Space*** For Method Code "c," identify the specific broker or custodian used. If net asset value (NAV) is used instead of fair value by early adopting the guidance in SSAP No. 100R–Fair Value, the reporting entity should use "NAV" to indicate net asset value used instead of fair value. For Method Code "d," leave blank. For Method Code "e," leave blank. |
8/4/2018 |
F, H, L, P/C, T |
Annual |
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2018 Annual |
Schedule DB, Part A, Section 1 |
CHANGE TO INSTRUCTIONS Column 24 – Fair Value Hierarchy Level and Method Used to Obtain Fair Value Code ***Detail Eliminated to Conserve Space*** The guidance in SSAP No. 100R–Fair Value allows the use of net asset value per share (NAV) instead of fair value for certain investments. The guidance is effective Jan. 1, 2018 with early adoption permitted. For reporting entities electing to early-adopt, the reporting entity shall the code "2c". Column 25 – Source Used to Obtain Fair Value ***Detail Eliminated to Conserve Space*** For Method Code "c," identify the specific broker or custodian used. If net asset value (NAV) is used instead of fair value by early adopting the guidance in SSAP No. 100R–Fair Value, the reporting entity should use "NAV" to indicate net asset value used instead of fair value. For Method Code "d," leave blank. |
8/4/2018 |
F, H, L, P/C, T |
Annual |
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2018 Annual |
Schedule DB, Part B, Section 1 |
CHANGE TO INSTRUCTIONS Column 23 – Fair Value Hierarchy Level and Method Used to Obtain Fair Value Code ***Detail Eliminated to Conserve Space*** The guidance in SSAP No. 100R–Fair Value allows the use of net asset value per share (NAV) instead of fair value for certain investments.. The guidance is effective Jan. 1, 2018 with early adoption permitted. For reporting entities electing to early-adopt, the reporting entity shall the code "2c". Column 24 – Source Used to Obtain Fair Value ***Detail Eliminated to Conserve Space*** For Method Code "c," identify the specific broker or custodian used. If net asset value (NAV) is used instead of fair value by early adopting the guidance in SSAP No. 100R–Fair Value, the reporting entity should use "NAV" to indicate net asset value used instead of fair value. For Method Code "d," leave blank. |
8/4/2018 |
F, H, L, P/C, T |
Annual |
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2019 Quarterly |
Schedule T |
CHANGE TO INSTRUCTIONS Column 1 – Active Status Use the following codes to identify the Reporting Entity's status for each state or territory reported in the schedule as of the end of the reporting period. Enter the code that applies to the Reporting Entity's status in the state or territory. Each line must have an entry in order to subtotal to Footnote (a). L – Licensed or Chartered (Licensed Carrier and Domiciled Risk Retention Groups referred to in some states as admitted.) |
8/4/2018 |
H, L/F, T |
Quarterly |
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2018 Annual |
Schedule T |
CHANGE TO INSTRUCTIONS Column 1 – Active Status Use the following codes to identify the Reporting Entity's status for each state or territory reported in the schedule as of the end of the reporting period. Enter the code that applies to the Reporting Entity's status in the state or territory. Each line must have an entry in order to subtotal to Footnote (a). L – Licensed or Chartered (Licensed Carrier and Domiciled Risk Retention Groups referred to in some states as admitted.) |
8/4/2018 |
F, H, L, T |
Annual |
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2019 Quarterly |
Schedule T |
CHANGE TO INSTRUCTIONS Column 1 – Active Status Use the following codes to identify the Reporting Entity's status for each state or territory reported in the schedule as of the end of the reporting period. Enter the code that applies to the Reporting Entity's status in the state or territory. Each line must have an entry in order to subtotal to Footnote (a). L – Licensed or Chartered (Licensed Carrier and Domiciled Risk Retention Groups referred to in some states as admitted.) |
8/4/2018 |
P/C |
Quarterly |
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2018 Annual |
Schedule T |
CHANGE TO INSTRUCTIONS Column 1 – Active Status Use the following codes to identify the Reporting Entity's status for each state or territory reported in the schedule as of the end of the reporting period. Enter the code that applies to the Reporting Entity's status in the state or territory. Each line must have an entry in order to subtotal to Footnote (a). L – Licensed or Chartered (Licensed Carrier and Domiciled Risk Retention Groups referred to in some states as admitted.) |
8/4/2018 |
P |
Annual |
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2019 Quarterly |
General Interrogatories, Part 2 |
CHANGE TO BLANK Add table to the Blank. Was left out of the proposal 2018-18BWG but is part of the blank in the 2018 Fraternal Quarterly Blank. 6.2.. If yes, what is the date(s) of the original lien and the total outstanding balance of liens that remain in surplus?
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8/4/2018 |
L/F |
Quarterly |
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Annual 2018 |
Supplemental Exhibits and Schedules Interrogatories |
CHANGE TO BLANK Added language, underline and bold to accentuate that the second part of the interrogatories applies only if the reporting entity writes the type of business covered by the supplemental schedule. The following supplemental reports are required to be filed as part of your statement filing if your company is engaged in the type of business covered by the supplement. However, in the event that your company does not transact the type of business for which the special report must be filed, your response of NO to the specific interrogatory will be accepted in lieu of filing a "NONE" report and a bar code will be printed below. If the supplement is required of your company but is not being filed for whatever reason, enter SEE EXPLANATION and provide an explanation following the interrogatory questions. |
6/12/2018 | F, H, L, P, T | Annual | ||||||||||||
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Annual 2018 |
Sep. Acct. Analysis of Increase in Reserves |
CHANGE TO BLANK Line 6.1: Change in excess of VM-20 deterministic/stochastic reserve over net premium reserve added in wrong place. Should be line 5.1 for SEPA |
6/12/2018 | SA | Annual | ||||||||||||
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Annual 2018 |
Schedule S, Part 3, Section 1 |
CHANGE TO INSTRUCTIONS Make the following edit to the paragraph in Column 7. If the reporting entity uses the codes XXXL (XXX Life) or AXXX (AXXX Life) as the type of business ceded for any reinsurer reported on this schedule, the Supplemental Term and Universal Life Insurance XXX/AXXX Reinsurance Exhibit must be completed. |
6/12/2018 | F,L | Annual | ||||||||||||
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Annual 2018 |
Supplemental Term and Universal Life Insurance Reinsurance Exhibit, |
CHANGE TO INSTRUCTIONS Add the following note to Part 1 before the definition of terms. NOTE: Cessions reported on this exhibit should be reported on Schedule S, Part 3, Section 1 using only the codes XXXL (XXX Life) or AXXX (AXXX Life) as the type of business ceded in Column 6 of that schedule. |
6/12/2018 | F,L | Annual | ||||||||||||
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Annual 2018 |
Notes to Financial Statement |
CHANGE TO INSTRUCTIONS Make the following changes to illustration for Note 31: The columns on the table for A(1) should be numbered 1 through 5. Add the following note for Column 1 – Annual Statement Line of Business. "NOTE: For Column 1 – Annual Statement Line of Business (ASL), provide both the line number and description in the column. (e.g., 11.1 Medical Professional Liability – Occurrence). The ASL number should be provided before the ASL description." Add total line for table. Add the following to the column description for the 5th column as a crosscheck. "Total High Deductibles and Billed Recoverables (Col 3 + Col 4)" Modify the line description below as follow: a. Total high deductibles and billed recoverables on paid claims b. Collateral on balance sheet c. Collateral off balance sheet d. Total unsecured deductibles and billed recoverables on paid claims d=a-(b+c) |
6/12/2018 | P | Annual | ||||||||||||
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Annual 2018 |
Schedule D, Part 1 |
CHANGE TO INSTRUCTIONS Column 24 – Fair Value Hierarchy Level and Method Used to Obtain Fair Value Code ***Detail Eliminated to Conserve Space*** The guidance in SSAP No. 100R—Fair Value allows the use of net asset value per share (NAV) instead of fair value for certain investments. If NAV) is used instead of fair value leave blank. The guidance is effective Jan. 1, 2018 with early adoption permitted. For reporting entities electing to early-adopt, the reporting entity shall the code "2c". Column 25 – Source Used to Obtain Fair Value ***Detail Eliminated to Conserve Space*** For Method Code "c," identify the specific broker or custodian used. If net asset value (NAV) is used instead of fair value by early adopting the guidance in SSAP No. 100R—Fair Value, the reporting entity should use "NAV" to indicate net asset value used instead of fair value. For Method Code "d," leave blank. For Method Code "e," leave blank. If net asset value (NAV) is used instead of fair value by early adopting the guidance in SSAP No. 100R—Fair Value, the reporting entity should use "NAV" to indicate net asset value used instead of fair value. |
6/12/2018 | F, H, L, P, T | Annual | ||||||||||||
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Annual 2018 |
Schedule D, Part 2, Section 1 |
CHANGE TO INSTRUCTIONS Column 22 – Fair Value Hierarchy Level and Method Used to Obtain Fair Value Code ***Detail Eliminated to Conserve Space*** The guidance in SSAP No. 100R—Fair Value allows the use of net asset value per share (NAV) instead of fair value for certain investments. If NAV) is used instead of fair value leave blank. The guidance is effective Jan. 1, 2018 with early adoption permitted. For reporting entities electing to early-adopt, the reporting entity shall the code "2c". Column 23 – Source Used to Obtain Fair Value ***Detail Eliminated to Conserve Space*** For Method Code "c," identify the specific broker or custodian used. If net asset value (NAV) is used instead of fair value by early adopting the guidance in SSAP No. 100R—Fair Value, the reporting entity should use "NAV" to indicate net asset value used instead of fair value. For Method Code "d," leave blank. For Method Code "e," leave blank. If net asset value (NAV) is used instead of fair value by early adopting the guidance in SSAP No. 100R—Fair Value, the reporting entity should use "NAV" to indicate net asset value used instead of fair value. |
6/12/2018 | F, H, L, P, T | Annual | ||||||||||||
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Annual 2018 |
Schedule D, Part 2, Section 2 |
CHANGE TO INSTRUCTIONS Column 19 – Fair Value Hierarchy Level and Method Used to Obtain Fair Value Code ***Detail Eliminated to Conserve Space*** The guidance in SSAP No. 100R—Fair Value allows the use of net asset value per share (NAV) instead of fair value for certain investments. If NAV) is used instead of fair value leave blank. The guidance is effective Jan. 1, 2018 with early adoption permitted. For reporting entities electing to early-adopt, the reporting entity shall the code "2c". Column 20 – Source Used to Obtain Fair Value ***Detail Eliminated to Conserve Space*** For Method Code "c," identify the specific broker or custodian used. If net asset value (NAV) is used instead of fair value by early adopting the guidance in SSAP No. 100R—Fair Value, the reporting entity should use "NAV" to indicate net asset value used instead of fair value. For Method Code "d," leave blank. For Method Code "e," leave blank. If net asset value (NAV) is used instead of fair value by early adopting the guidance in SSAP No. 100R—Fair Value, the reporting entity should use "NAV" to indicate net asset value used instead of fair value. |
6/12/2018 | F, H, L, P, T | Annual | ||||||||||||
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Annual 2018 |
Schedule D, Part 6, Section 1 |
CHANGE TO BLANK Modify the description for Column 8 as shown below: NAIC Valuation Method (See Purposes and Procedures Manual of the NAIC Investment Analysis Office) |
3/24/2018 |
F, H, L, P, T |
Annual |
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Quarterly 2018 |
Schedule D, Part 3 |
CHANGE TO INSTRUCTIONS: |
11/09/2017 |
F, L, H, P, T |
Quarterly |
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Quarterly 2018 |
Schedule D, Part 4 |
CHANGE TO INSTRUCTIONS: |
11/09/2017 |
F, L, H, P, T |
Quarterly |
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Annual 2018 |
Schedule D, Part 6, Section 1 |
CHANGE TO INSTRUCTIONS: Modify the instructions for Columns 6 and 7 to reflect the guidance moving from the Purposes and Procedures Manual of the NAIC Investment Analysis Office to SSAP No. 97–Subsidiary, Controlled, and Affiliated Entities Column 6 – NAIC Valuation Method
Column 7 –
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11/09/2017 |
F, H, L, P, T |
Annual |
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Quarterly 2018 |
Schedule D, Part 3 |
CHANGE TO INSTRUCTIONS: |
12/15/2016 |
F, L, H, P, T |
Quarterly |
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Quarterly 2018 |
Schedule D, Part 4 |
CHANGE TO INSTRUCTIONS: |
12/15/2016 |
F, L, H, P, T |
Quarterly |