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:
Amanda Fenwick, Assistant Chief Life Actuary
New York State Department of Financial Services
One Commerce Plaza
Albany, New York 12257
Industry Letters and Inquiries
Actuarial Opinions and Memoranda
| Documents | Release Date | Additional Formats |
|---|---|---|
| Special Considerations - Reserves (PDF) | 2025-06-16 | |
| AOM & Risk Based Capital Checklist (PDF) - 12/31/2025 | 2025-12-08 | AOM & Risk Based Capital Checklist (MS Word) |
| Actuarial Opinion Requirements - Reserves (PDF) - 12/31/2025 | 2025-12-08 | Actuarial Opinion Requirements - Reserves (MS Word) |
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, 2026 via the Department's Portal.
| Documents | Release Date |
|---|---|
| Liquidity and Severe Mortality Inquiry (MS Word) - 12/31/2025 | 2026-02-12 |
| Tables and Top Ten (MS Excel) |
DFS Portal and DFS ID
Submissions to the Department are done via the Liquidity and Severe Mortality Inquiry Reporting application in the DFS Portal. Those conducting business on behalf of a regulated entity must use DFS ID to access the DFS Portal.
Invitations to access DFS ID are sent by DFS or by an Entity Administrator. You will use DFS ID credentials and multi-factor authentication (MFA) to log in, so be sure to have or download an authenticator app (e.g., Google or Microsoft Authenticator) to an available mobile device before getting started.
To get started, use the DFS Portal button below and sign in using your DFS ID credentials:
- Learn more about DFS ID.
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.
Contact your Entity Administrator with questions regarding access to DFS ID. For additional information or questions about a submission, email [email protected] or call (518) 474-7929.
Year-End Instructions, Questionnaires and Checklists
| Document (PDF Version) | Release Date | Additional Formats |
|---|---|---|
| Department Cover letter dated 12/8/2025 to the Annual Mailing for 12/31/2025 Reserves (PDF) | 2025-12-08 | Department Cover letter dated 12/8/2025 to the Annual Mailing for 12/31/2025 Reserves (MS Word) |
| Notice regarding Accumulation-type Annuity Formatting for 12/31/2003 Reserves | 2003-11-06 | |
| Instructions for Filing Valuations: 2025 Year-End Statutory Valuation (PDF) | 2025-12-08 | Instructions for Filing Valuations: 2025 Year-End Statutory Valuation (MS Word) |
General Account Questionnaires and Checklists
| Documents (PDF Format) | Additional Formats |
|---|---|
| Accident and Health Reserve Questionnaire (PDF) | Accident and Health Reserve Questionnaire (MS Word) |
| Accumulation-Type Annuity Questionnaire (PDF) | Accumulation-Type Annuity Questionnaire (MS Word) |
| Group Life Insurance Questionnaire (PDF) | Group Life Insurance Questionnaire (MS Word) |
| Interest Sensitive Life Questionnaire (PDF) | Interest Sensitive Life Questionnaire (MS Word) |
| Structured Settlements and Fixed Payment Annuity Questionnaire (PDF) | Structured Settlements and Fixed Payment Annuity Questionnaire (MS Word) |
| Valuation Filing Checklist (PDF) | Valuation Filing Checklist (MS Word) |
Separate Account Questionnaires and Checklists
| Documents (PDF Format) | Additional Formats |
|---|---|
| Annuity Questionnaire (PDF) | Annuity Questionnaire (MS Word) |
| Interest Sensitive Life Questionnaire (PDF) | Interest Sensitive Life Questionnaire (MS Word) |
| Valuation Filing Checklist (PDF) | Valuation Filing Checklist (MS Word) |
EDP Formats and Instructions
| Categories | Instructions | Additional Links |
|---|---|---|
| Annuities - Accumulation -Type | Annuities - Accumulation - Type (MS Word) | |
| Annuities – Structured Settlement and Immediate Annuity | Annuities – Structured Settlement and Immediate Annuity (MS Word) | Aggregate Test Worksheet (MS Excel) |
| Interest Sensitive Life | Interest Sensitive Life (MS Word) | |
| Traditional Life | Traditional Life (MS Word) | |
| Sample EDP Reconciliation (MS Excel) | n/a |
Analysis of Valuation Reserves
| Categories | General Account AoVR | Separate Account AoVR | |
|---|---|---|---|
| Domestic Life Insurance Company General Account AoVR (PDF) | Domestic Life General Account AoVR (MS Word) | Domestic Life Separate Account AoVR (PDF) | Domestic Life Separate Account AoVR (MS Word) |
| Fraternal Benefit Society General Account AoVR (PDF) | Fraternal Benefit General Account AoVR (MS Word) | n/a | n/a |
Questions?
For additional information or questions, email [email protected] or call (518) 474-7929.
| Topic | Contact |
|---|---|
| Filing Requirements | Matthew Ryan |
| AOMs | Dwight Hazzard |
| Appointed Actuaries | Dwight Hazzard |
| Formula Reserves | Jacob Rulison |
| Liquidity | Christian Wright |