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

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, 2024 using 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.


If you have questions, or need more information email [email protected] or call (518) 474-7929.

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