Domestic Life Insurers and Domestic Fraternal Organizations

The following resources are available to all life insurance companies and fraternal benefit societies doing business in New York and all insurers holding a certificate from the Superintendent as being accredited for the reinsurance of life insurance, annuities, or accident and health insurance.

  • Industry-Wide Letters and Inquiries are applicable to all licensed life insurers, accredited reinsurers and fraternal benefit societies.
  • Remaining categories are applicable only to Domestic Life Insurance Companies and Domestic Fraternal Benefit Organizations.

Domestic Life Insurance Companies and Domestic Fraternal Benefit Organizations are required to provide, according to §4217 and §4516, annual year-end valuation submissions to the Department. Forms and instructions can be found below under the categories Year-End Instructions, Questionnaires and Checklists, Electronic Data Processing Forms and Instructions, and Analysis of Valuation Reserves.

Submissions should be sent via email to [email protected]

or by mail to:

Ms. Amanda Fenwick
Assistant Chief Life Actuary
Life Bureau
New York State Department of Financial Services
One Commerce Plaza
Albany, New York 12257

Industry-Wide Letters and Inquiries

Actuarial Opinions and Memoranda

DocumentsRelease DateAdditional Formats
Special Considerations - Reserves10/06/2023 
AOM & Risk Based Capital Checklist - 12/31/202311/21/2023Word
Actuarial Opinion Requirements - Reserves - 12/31/202311/21/2023Word

Liquidity and Severe Mortality Reporting

This submission must be completed by the Insurer's Chief Financial Officer (or highest ranking financial officer) and submitted no later than May 1, 2024 via the Department's Portal.

DocumentsRelease DateLink(s)
Liquidity and Severe Mortality Inquiry - 12/31/202302/23/2024Word
Tables and Top Ten Excel

Trusted Source

Only a "Trusted Source" or "Submitter" can submit the completed form. Only one individual per insurer is designated as a Trusted Source by the Department - generally the insurer's Chief Financial Officer (or highest-ranking financial officer). Once the Department approves the Trusted Source, the Trusted Source can then designate others as Submitters or Reviewers for the insurer.


To access the Liquidity and Severe Mortality Inquiry Reporting application you must have a Portal account.

After logging in, use the Ask for Apps tab to request access to the Liquidity and Severe Mortality Inquiry Reporting application, for the company(ies) you will be filing for. Once approved, you will see the application in the My Apps menu.

To get started, visit the DFS Portal:

Insurers must notify the Department of a change in Trusted Source via email to the Department's Liquidity contact shown below.

Year-End Instructions, Questionnaires and Checklists

General Account Questionnaires and Checklists

Separate Account Questionnaires and Checklists

EDP Formats and Instructions

CategoriesInstructionsExcel Links
Annuities – Accumulation-TypePDFWordn/a
Annuities – Structured Settlement and Immediate AnnuityPDFWordAggregate Test Worksheet
Interest Sensitive LifePDFWordn/a
Traditional LifePDFWordn/a
EDP Reconciliationn/an/aSample EDP Reconciliation

Analysis of Valuation Reserves

CategoriesGeneral Account AoVRSeparate Account AoVR
Domestic Life Insurance CompanyPDFWordPDFWord
Fraternal Benefit SocietyPDFWordn/an/a


For additional information or questions, email [email protected] or call (518) 474-7929. 

Filing RequirementsMatthew Ryan
AOMsDwight Hazzard
Appointed ActuariesDwight Hazzard
Formula ReservesJacob Rulison
LiquidityChristian Wright