Foreign Life Insurers, Foreign Fraternals, and Accredited Reinsurers
The following Industry Letters, Surveys and resources are available for 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.
Actuarial Opinions and Memoranda
| Documents | Release Date | Additional Formats |
|---|---|---|
| Special Considerations - Reserves (PDF) | 2025-06-16 | |
| AOM and Risk Based Capital Checklist 12/31/2025 (PDF) | 2025-12-08 | AOM and Risk Based Capital Checklist (MS Word) |
| Actuarial Opinion Requirements 12/31/2025 Reserves (PDF) | 2025-12-08 | Actuarial Opinion Requirements (MS Word) |
AOM Reporting
These documents 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
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 using the DFS 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
To access the Liquidity and Severe Mortality Inquiry Reporting application you must have a Portal account.
Those conducting business on behalf of a regulated entity must use DFS ID to access the DFS Portal.
Users must receive an invitation to DFS ID from their 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.
Questions
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.
| Topic | Contact |
|---|---|
| Filing Requirements | Matthew Ryan |
| AOMs | Dwight Hazzard |
| Appointed Actuaries | Dwight Hazzard |
| Formula Reserves | Jacob Rulison |
| Liquidity | Christian Wright |