Vermont Annual Statement Filing Instructions
Vermont Annual Statement Filing Instructions For Domestic Risk Retention Groups, Associations and Special Purpose Financial Captive Insurance Companies
| Due Date | Risk Retention Groups * | Association Captive Insurance Companies | Special Purpose Financial Captives | |
|---|---|---|---|---|
| NAIC FINANCIAL STATEMENTS | ||||
| Annual Statement (8 ½ " x 14") | 2/28 | √ | √ | √ |
| Quarterly Statement (8 ½ " x 14") | 5/15, 8/15, 11/15 | √ | ||
| NAIC SUPPLEMENTS | ||||
| Supplemental Compensation Exhibit | 2/28 | √ | √ | √ |
| Risk-Based Capital Report | 2/28 | √ | √ | √ |
| Reinsurance Summary Supplemental Filing | 2/28 | √ | √ | |
| Reinsurance Attestation Supplement | 2/28 | √ | √ | |
| Stockholder Information Supplement | 2/28 | √ | √ | |
| Supplement A (Medical Malpractice Supplement) | 2/28 | √ | √ | |
| Insurance Expense Exhibit | 4/1 | √ | √ | |
| Management Discussion & Analysis | 4/1 | √ | √ | √ |
| Investment Risk Interrogatories | 4/1 | √ | √ | √ |
| AUDITED FINANCIAL STATEMENTS | ||||
| Audited Financial Statements | 6/30 | √ | √ | √ |
| Report of Evaluation of Internal Controls | 6/30 | √ | √ | √ |
| Accountant's Letter | 6/30 | √ | √ | √ |
| Certification of Review of Audit Workpapers | 6/30 | √ | √ | √ |
| CERTIFICATION OF LOSS RESERVES AND LOSS EXPENSE RESERVES | ||||
| Statement of Actuarial Opinion | 6/30 | √ | √ | √ |
| Actuarial Opinion Summary | 6/30 | √ | √ | |
| Statement of non-guaranteed elements - NAIC Exhibit 5 Int. #3 | 6/30 | √ | ||
| Statement on par/non-par policies - NAIC Exhibit 5 Int. 1.1 | 6/30 | √ | ||
| OTHER REQUIRED FILINGS | ||||
| Premium tax return | 2/28 | √ | √ | √ |
| License Renewal Fees | 4/1 | √ | √ | √ |
√ Denotes required filing.
* Risk Retention Groups are also required to file with the NAIC per 8 VSA, Chapter 141, Section 6007.