Use the Jurisdiction Map and related links to find resources and contact information for NAIC member insurance departments.
Actions considered by the NAIC are exposed and discussed through NAIC Committees , task forces and subgroups. These links provide access to relevant staff, charges and schedules.
NAIC Members are the chief insurance regulators from each of the 50 U.S. states and six territories. These links lead to NAIC resources developed primarily for them and their departments.
NAIC Products provide reliable data, information and technology applications for regulators, consumers and industry.
NAIC Education & Training offers professional development for state insurance regulators, as well as courses to help industry professionals comply with regulatory processes.
All consumer education and reference material is now in one place, the NAIC Consumers page.
These links lead to NAIC tools, training and information for insurance industry professionals.
Filing Instructions and FAQs
- SCA Filing Procedures-Sub 1
- SCA Filing Procedures-Sub 2
- VISION Demo for Insurers and TPAs
- SCA Filing Fees Document
SCA Filing Documents and Worksheets
- SCA Sub-1 Acquisition Overview
- Goodwill Worksheet
- SCA Elimination Worksheet
- Stat Adjustment Worksheet
In 2016, the Statutory Accounting Principles (E) Working Group adopted revisions to SSAP No. 97—Subsidiary, Controlled and Affiliated Entities to incorporate information on the filing of SCAs with the NAIC. Historically, this filing guidance has been included within the Purposes and Procedures Manual of the NAIC Investment Analysis Office. With the placement change of the filing guidance into SSAP No. 97, the Working Group also adopted revisions to clarify the guidance, as well as incorporate exclusions to the filing guidance.
The SCA Filing Process memorandum intends to communicate the updated filing instructions and SCA filing exclusions with all states. This memorandum is also being provided to reporting entities with SCAs. Questions on the SCA filing guidance can be directed to NAIC staff support, Fatima Sediqzad.
Fatima Sediqzad
SCA Valuation and Accounting Policy Advisor
816-783-8894
Jill Youtsey
Insurance Reporting Analyst
816-783-8419
Julie Gann
Sr. Manager - Accounting and Reporting
816-783-8966