Compiling...

Blanks (E) Working Group - Editorial Revisions to the Blanks and Instructions

(presented at the August 20, 2019 Meeting)

(adopted 12/15/2016 through 8/20/2019)

This listing does not include editorial revisions adopted for annual and quarterly statements for the year 2017 and prior

Statement Type:

F = Fraternal; H = Health; L = Life; L/F =Life/Fraternal; P/C = Property/Casualty; SA = Separate Accounts; T = Title

 

Effective

Table Name

Description

Date Adopted

Statement Type

Filing Type

(Annual/Quarterly)

2019

Schedule D, Part 1A, Section 2

CHANGE TO BLANK

Make the following changes for consistency with the bond categories for Schedule D, Part 1.

Add the "Unaffiliated" to the description of Section 10.

Add line for "Affiliated Bank Loans" and add "Unaffiliated" to the existing line for bank loans to Sections 11 through 14 of the schedule.

Add lines for "Affiliated bank loans – issued" and "Affiliated bank loans – acquired" to Sections 8 and 11 of the schedule.

Because the number of lines in some to the sections exceed 9, the format of the line numbers is changed from X.X to X.XX.

8/20/2019

H, L/F, P/C, T, SA

Annual

2019

Schedule D – Summary by Country

CHANGE TO BLANK

For Lines 8 through 11, The description of bonds should be modified to refer to "Unaffiliated Bank Loans".

8/20/2019

H, L/F, P/C, T, SA

Annual

2019

General Interrogatories, Part 1

CHANGE TO BLANK

Make change shown below:

28.0597   For those firms/individuals listed in the table for Question 28.05, do any firms/individuals unaffiliated with the reporting entity (i.e., designated with a "U") manage more than 10% of the reporting entity's invested assets?

28.0598   For firms/individuals unaffiliated with the reporting entity (i.e., designated with a “U”) listed in the table for Question 28.05, does the total assets under management aggregate to more than 50% of the reporting entity's invested assets?

8/20/2019

H, L/F, P/C, T

Annual

2019

General Interrogatories, Part 1

CHANGE TO BLANK

Make change shown below:

17.5097   For those firms/individuals listed in the table for Question 17.5, do any firms/individuals unaffiliated with the reporting entity (i.e., designated with a "U") manage more than 10% of the reporting entity's invested assets?

17.5098   For firms/individuals unaffiliated with the reporting entity (i.e., designated with a "U") listed in the table for Question 17.5, does the total assets under management aggregate to more than 50% of the reporting entity's invested assets?

8/20/2019

H, L/F, P/C, T

Quarterly

2019

Summary Investment Schedule

CHANGE TO BLANK

Modify the line description for Line 12 to read "Other Invested Assets (Page 2, Line11)". Line 12 is not a write-in line on this schedule.

8/20/2019

H, L/F, P/C, T

Annual

2019

Summary Investment Schedule

CHANGE TO INSTRUCTIONS

Modify the line description as shown below.  Line 12 is not a write-in line on this schedule. The include statement should read similar to the prior year.

Line 12 – Aggregate Write-ins for Other Invested Assets (Page 2, Line11)

               Include: The value of all other invested assets that have not been included in Lines 1 to 11 above. Enter the total of the write-ins listed in schedule Details of Write-ins Aggregated at Line 12 for Invested Assets

               Column 1 should equal the amount reported in Line 11, Column 1, Page 2, Assets

               Column 3 should equal the amount reported in Line 11, Column 3, Page 2, Assets

8/20/2019

H, L/F, P/C, T

Annual

2019

Schedule D, Part 1

CHANGE TO INSTRUCTIONS

For Column 6 delete the "AM" administrative symbol for the list in the instructions.

8/20/2019

H, L/F, P/C, T

Annual

2019

Schedule D, Part 1A, Section 2

CHANGE TO INSTRUCTIONS

Make the changes below to reflect reporting of affiliated and unaffiliated bank loans on the schedule.

Section 10.        Unaffiliated Bank Loans

Lines 6599999 from Schedule D, Part 1, Column 11; Schedule DA, Part 1, Column 7; and Schedule E,
Part 2, Column 7.

For each major section the following subgroups, which are described in the Investment Schedules General Instructions, shall be presented by maturity category:

Sections 1 through 87:

  • Issuer Obligations
  • Residential Mortgage-Backed Securities
  • Commercial Mortgage-Backed Securities
  • Other Loan-Backed and Structured Securities

Section 8:

  • Issuer Obligations
  • Residential Mortgage-Backed Securities
  • Commercial Mortgage-Backed Securities
  • Other Loan-Backed and Structured Securities
  • Affiliated Bank Loans – Issued
  • Affiliated Bank Loans – Acquired

Section 9:

  • Exchange Traded Funds – as Identified by the SVO
  • Bond Mutual Funds – as Identified by the SVO

Section 10:

  • Unaffiliated Bank Loans – Issued
  • Unaffiliated Bank Loans – Acquired

Sections 11 through 14:

  • Issuer Obligations
  • Residential Mortgage-Backed Securities
  • Commercial Mortgage-Backed Securities
  • Other Loan-Backed and Structured Securities
  • SVO Identified Funds
  • Affiliated Bank Loans
  • Unaffiliated Bank Loans

8/20/2019

H, L/F, P/C, T

Annual

2019

Schedule D – Summary by Country

CHANGE TO INSTRUCTIONS

Modify instruction as shown below

Lines 8
through 11  –   Bonds – Industrial and Miscellaneous, SVO Identified Funds, Unaffiliated Bank Loans and Hybrid Securities (Unaffiliated)

                       Include:  Bond Mutual Funds – as Identified by the SVO and Exchange Traded Funds – as Identified by the SVO reported in Schedule D, Part 1.

                       Unaffiliated Bank Loans

8/20/2019

H, L/F, P/C, T

Annual

2019

Schedule D, Part 3

CHANGE TO INSTRUCTIONS

Line 8199999 – Affiliated Bank Loans should not be added to the list of line categories for the schedule as affiliated bank loans should be reported on Line 5599999 – Parent, Subsidiaries and Affiliates.

SVO Identified Funds line number changes to 8099999.

8/20/2019

H, L/F, P/C, T

Annual

2019

Schedule D, Part 4

CHANGE TO INSTRUCTIONS

Line 8199999 – Affiliated Bank Loans should not be added to the list of line categories for the schedule as affiliated bank loans should be reported on Line 5599999 – Parent, Subsidiaries and Affiliates.

SVO Identified Funds line number changes to 8099999.

8/20/2019

H, L/F, P/C, T

Annual

2019

Schedule D, Part 5

CHANGE TO INSTRUCTIONS

Line 8199999 – Affiliated Bank Loans should not be added to the list of line categories for the schedule as affiliated bank loans should be reported on Line 5599999 – Parent, Subsidiaries and Affiliates.

SVO Identified Funds line number changes to 8099999.

8/20/2019

H, L/F, P/C, T

Annual

2020

Schedule D, Part 3

CHANGE TO INSTRUCTIONS

Line 8199999 – Affiliated Bank Loans should not be added to the list of line categories for the schedule as affiliated bank loans should be reported on Line 5599999 – Parent, Subsidiaries and Affiliates.

SVO Identified Funds line number changes to 8099999.

8/20/2019

H, L/F, P/C, T

Quarterly

2020

Schedule D, Part 4

CHANGE TO INSTRUCTIONS

Line 8199999 – Affiliated Bank Loans should not be added to the list of line categories for the schedule as affiliated bank loans should be reported on Line 5599999 – Parent, Subsidiaries and Affiliates.

SVO Identified Funds line number changes to 8099999.

8/20/2019

H, L/F, P/C, T

Quarterly

2019

General Interrogatories, Part 1

CHANGE TO INSTRUCTIONS

Make change shown below:

28.0597   If the total assets under management of any the firms/individuals unaffiliated with the reporting entity (i.e., designated with a “U”) listed in the table for Question 28.05 are greater than 10% of the reporting entity’s invested assets (Line 12 of the Asset page), answer “YES” to Question 28.0597.

28.0598   If the total assets under management of all the firms/individuals unaffiliated with the reporting entity (i.e., designated with a “U”) listed in the table for Question 28.05 are greater than 50% of the reporting entity’s invested assets (Line 12 of the Asset page), answer “YES” to Question 28.0598. When determining the aggregate total of assets under management, include all firms/individuals unaffiliated with the reporting entity not just those who manage more than 10% of the reporting entity’s assets.

8/20/2019

H, L/F, P/C, T

Annual

2020

General Interrogatories, Part 1

CHANGE TO INSTRUCTIONS

Make change shown below:

17.5097   If the total assets under management of any the firms/individuals unaffiliated with the reporting entity (i.e., designated with a “U”) listed in the table for Question 17.5 are greater than 10% of the reporting entity’s invested assets (Line 12 of the Asset page), answer “YES” to Question 17.5097.

17.5098  If the total assets under management of all the firms/individuals unaffiliated with the reporting entity (i.e., designated with a “U”) listed in the table for Question 17.5 are greater than 50% of the reporting entity’s invested assets (Line 12 of the Asset page), answer “YES” to Question 17.5098. When determining the aggregate total of assets under management, include all firms/individuals unaffiliated with the reporting entity, not just those who manage more than 10% of the reporting entity’s assets.

8/20/2019

H, L/F, P/C, T

Quarterly

2019

Notes to Financial Statement

CHANGE TO INSTRUCTIONS

For Note 33, change the wording of the 1st paragraph of the instruction and the associated illustration as shown below:

Disclose the amounts of account value, cash value and reserve for the breakouts of life insurance by withdrawal characteristics, separately for General Account products, Separate Account with Guarantees products and Separate Account Nonguaranteed products, as follows:

Separate Account – Guaranteed and Nonguaranteed
Account Value                                Cash Value                                                Reserve

6/24/2019

L/F

Annual

2019

Notes to Financial Statement

CHANGE TO INSTRUCTIONS

For Note 33, change the wording of 33F as shown below:

F.   Reconcile total life insurance reserves amount disclosed to the appropriate sections of the Aggregate Reserves for Life Policies and Contracts Exhibit (Exhibit 5) of the Life, Accident and Health Annual Statement and the corresponding lines in the Separate Accounts Statement. The reconciliation is a single presentation including all amounts from the sections on Individual Annuities, Group Annuities, and Deposit-Type Contracts Individual Life Insurance and Group Life Insurance.

6/24/2019

L/F

Annual

2019

Analysis of Operations by Lines of Business – Summary

CHANGE TO INSTRUCTIONS

Modify the instruction for Column 8 as shown below to clarify reporting of workers’ compensation and aviation reinsurance.

Column 8  –   Other Lines of Business

A company that is engaged in one or more insurance businesses (other than life business e.g., workers’ compensation, aviation reinsurance) that cannot be reported in the columns on pages for Individual Life Insurance, Group Life Insurance, Individual Annuities, Group Annuities and Accident and Health shall add the amounts for each additional line of business and shall enter the total in Column 8.

Include Any Business that is not reported in Columns 12 through 7.

Column 8, Line 21 should agree with Exhibit 1 Part 2, Line 31, Column 11.

6/24/2019

L/F

Annual

2019

Analysis of Operations by Lines of Business – A&H

CHANGE TO BLANKS

Add “for life and accident and health contracts” to line 19 to make uniform with other pages including Summary.

6/24/2019

L/F

Annual

2019

Analysis of Operations by Lines of Business – A&H

CHANGE TO BLANKS

Add “for life and accident and health contracts” to line 12 to make uniform with other pages including Summary.

6/24/2019

L/F

Annual

2019

Exhibit 6-Aggregate Reserves for Accident and Health Contracts

CHANGE TO BLANKS

Footnote requiring actuarial valuation statement removed inadvertently in proposal 2018-22BWG. Adding back to blank:

(b)        Attach statement as to valuation standard used in calculating this reserve, specifying reserve bases, interest rates and methods.

6/24/2019

L/F

Annual

2019

General Interrogatories Part 2

CHANGE TO BLANKS

Remove (s) after “date” on line 35.2 as only one date is allowed.

6/24/2019

L/F

Annual

2019

Analysis of Increase in Reserves – Group Life Insurance

CHANGE TO BLANKS

Remove XXX in column 6-Variable Universal Life, line 9-Tabular cost. Entry blocked in error.

6/24/2019

L/F

Annual

2019

Supplemental Interrogatories

CHANGE TO BLANKS

Add clarifying language as to what is expected in 1st and 3rd quarters for line 8 – PBR Exemption:

The response for 1st and 3rd quarters should be N/A. A NO response resulting with a bar code is only appropriate in the 2nd quarter.

4/6/2019

L

Quarterly

2019

General Interrogatories

CHANGE TO BLANKS

Line 4: Add clarifying language that the merger/history form is only filed with the annual statement.

If yes, complete and file the merger history data file with the NAIC for the annual filing corresponding to this period.

4/6/2019

L/F, H, P/C, T

Quarterly

2019

Analysis of Operations – Individual Life

CHANGE TO BLANKS

Proposal 2018-22:
Remove Fraternal column – now in Summary

4/6/2019

L

Annual

2019

Analysis of Operations Summary

CHANGE TO BLANKS

SEPA line 13 for Increase in Liab for DepType Contracts – should it be XXXd on all but the Other LOB?

4/6/2019

SA

Annual

2019

Analysis of Operations Summary

CHANGE TO BLANKS

Proposal 2018-26: Update details of write-in lines for SepA Summary

4/6/2019

SA

Annual

2019

Analysis of Operations – Individual Life

CHANGE TO BLANKS

Proposal 2018-22:
Remove Footnote c – credit life

4/6/2019

SA

Annual

2019

Analysis of Operations – Group Life

CHANGE TO BLANKS

Proposal 2018-22:
Remove Footnote c – credit life

4/6/2019

SA

Annual

2019

Analysis of Operations – Group Annuities

CHANGE TO BLANKS

Proposal 2018-22:
Remove XXX on line 1.2, column 1 (Column 6 is open, so Total must be enterable – same as individual page and general account.)

4/6/2019

SA

Annual

2019

Analysis of Operations – A&H

CHANGE TO BLANKS

Proposal 2018-22:
Remove XXX on line 10 – Subtotal of lines 6.1 to 9.3

4/6/2019

SA

Annual

2019

Analysis of Increase in Reserves – A&H

CHANGE TO BLANKS

Proposal 2018-22:
Add Details of write-in lines for lines 06 and 13.

4/6/2019

SA

Annual

2019

Schedule D, Part 2, Section 2

CHANGE TO BLANKS

Remove footnote a at the bottom of the page.

4/6/2019

L/F, H, P/C, T

Annual

2019

Exhibit 6 – Analysis of Increase in Reserves – A&H

CHANGE TO BLANK:

Previous footnote inadvertently missed in proposal 2018-22BWG. Adding back into exhibit:

(b) Attach statement as to valuation standard used in calculating this reserve, specifying reserve bases, interest rates and methods.

4/6/2019

L/F

Annual

2019

Analysis of Operations – Summary

CHANGE TO BLANK:

XXX out Line 18, column 6 – A&H as no entries permitted on detail schedule.

4/6/2019

L/F

Annual

2019

Schedule D, Part 1, Section 1

CHANGE TO INSTRUCTIONS

Column 8 – Book/Adjusted Carrying Value

The chart below details the appropriate valuation method for this column. The Purposes & Procedures Manual of the NAIC Investment Analysis Office and SSAP No. 97—Investments in Subsidiary, Controlled and Affiliated Entities may allow other valuation methods for preferred stock investments in Subsidiary, Controlled or Affiliated (SCA) companies.

4/6/2019

L/F, H, P/C, T

Annual

2019

Accident and Health Policy Experience Exhibit

CHANGE TO INSTRUCTIONS

Modify the instructions for Column 5, 6 and 7 as shown below.

Column 5 – Number of Policies or Certificates as of Dec. 31

This is the number of individual policies or group certificates issued to individuals covered under a group policy in force as of December 31 of the reporting year. It is not the number of persons covered under individual policies or group certificates. Reasonable approximations are allowed when exact information is not administratively available to the reporting entity. For Administrative Services Only or Administrative Services Contracts, include number of persons covered. See SSAP No. 47—Uninsured Plans.

Column 6 – Number of Covered Lives

This is the total number of lives insured, including dependents, under individual policies and group certificates as of December 31 of the reporting year. Reasonable approximations are allowed when exact information is not administratively available to the reporting entity. For Administrative Services Only or Administrative Services Contracts, include number of lives covered. See SSAP No. 47—Uninsured Plans.

Column 7 – Member Months

The sum of total number of lives insured on a pre-specified day of each month of the reported year. Reasonable approximations are allowed when exact information is not administratively available to the reporting entity. For Administrative Services Only or Administrative Services Contracts, include number of lives covered for each month of the reported year. See SSAP No. 47—Uninsured Plans.

4/6/2019

L/F, H, P/C

Annual

2019

Appendix - Definitions of Lines of Business

CHANGE TO INSTRUCTIONS

Add below definition of Self-Funded.

Self-Funded Members:

Persons covered under Administrative Services Only or Administrative Services Contracts. See SSAP No. 47—Uninsured Plans.

4/6/2019

H

Annual

2019

Appendix - Definitions of Lines of Business

CHANGE TO INSTRUCTIONS

Modify definition of member as shown below.

Members:

A person who has enrolled as a subscriber or an eligible dependent of a subscriber and for whom the health organization has accepted the responsibility for the provision of health services as may be contracted for. For Administrative Services Only or Administrative Services Contracts see Self-Funded Members.

4/6/2019

H

Annual

2018 Annual

Schedule T Footnotes

CHANGE TO BLANKS

Clarifying change to label the Explanation note and show in alphabetical order:

a)   Active Status Counts:


L – Licensed or Chartered - Licensed insurance carrier or domiciled RRG

             

R – Registered - Non-domiciled RRGs

             

E – Eligible - Reporting entities eligible or approved to write surplus lines in the state

             

Q – Qualified - Qualified or accredited reinsurer

             

N – None of the above - Not allowed to write business in the state

             

 

 

(b) Explanation of basis of allocation by states, etc., of premiums and annuity considerations

(c) Column 4 should balance with Exhibit 1, Lines 6.4, 10.4 and 16.4, Col. 4 or with Schedule H, Part 1, Column 1, Line 1 indicate which;

11/15/2018

L, F

Annual

2019 Annual

Analysis of Operations
Summary of Operations

CHANGE TO BLANK

Add ", refunds to members" to line 33 to be consistent with 2019 quarterly changes from 2018-18BWG.

11/15/2018

L/F

Annual

2019 Annual

Summary Investment Schedule

CHANGE TO BLANK AND INSTRUCTIONS

From 2018-02BWG, line numbers 1.1 and 1.10 are the same; the format of the line numbers now includes a leading zero after the decimal through 1.09: i.e., 1.01, 1.02, etc.

11/15/2018

H, L/F, P/C, T

Annual

2018

Supplemental Health Care Exhibit, Part 1

CHANGE TO BLANKS

Change the reference for Line 16 and 16A from 6.5 to 10.4 as shown below.

16      ICD-10 Implementation Expenses (informational only; already included in general expenses and Line 10.46.5)

16a    ICD-10 Implementation Expenses (informational only: already included in Line 10.46.5)

11/15/2018

F, H, L, P/C

Annual

2018

Supplemental Health Care Exhibit, Part 1

CHANGE TO INSTRUCTIONS

Remove 1CD-10 instructions for Line 6.5 and change the reference for Line 16 and 16A from 6.5 to 10.4 as shown below.

Line 6.5   –   Health Information Technology Expenses related to Health Improvement

Include expenses meeting the definition of HIT Expenses for Health Care Quality Improvements in Part 3, Column 5 that are health information technology expenses. Include ICD-10 conversion costs incurred up to .3% of earned premium related to quality improvement. (Refer to 45 CFR 158.150 of PPACA.) Exclude ICD-10 expenses related to claims adjudication or maintenance.

Line 16    –   ICD-10 Implementation Expenses (Informational only; already included in Line 8.2 and Line 10.46.5)

Costs associated the implementation of ICD-10, including the total cost of conversion, claims adjudication, maintenance and quality improvement allowance.

Line 16a   –   ICD-10 Implementation Expenses (Informational only, already included in Line 10.46.5)

Include:     Quality improvement ICD-10 conversion costs incurred up to .3% of earned premium in the relevant state market. (Refer to 45 CFR 158.150 of PPACA.)

11/15/2018

F, H, L, P/C

Annual

2018

Supplemental Health Care Exhibit, Part 3

CHANGE TO INSTRUCTIONS

Remove 1CD-10 reference from Column 5 as shown below.

6.     ICD-10 conversion costs incurred up to .3% of earned premium related to quality improvement. (Refer to 45 CFR 158.150 of PPACA).

Exclude: Costs associated with establishing or maintaining a claims adjudication system, including costs directly related to upgrades in HIT that are designed primarily or solely to improve claims payment capabilities or to meet regulatory requirements for processing claims (e.g., costs of implementing new administrative simplification standards and code sets adopted pursuant to the Health Insurance Portability and Accountability Act (HIPAA), 42 U.S.C. 1320d‑2, as amended, including the ICD-10 conversion costs not related to quality improvement and ICD-10 conversion costs incurred that are in excess of .3% of earned premium that are related to quality.

11/15/2018

F, H, L, P/C

Annual

2018 Annual

Actuarial Opinion

CHANGE TO INSTRUCTIONS

Correct wording of the paragraph below as shown.

Actuarial Guideline LI—The Application of Asset Adequacy Testing to Long-Term Care Insurance Reserves (AG 51) in the NAIC Accounting Practices and Procedures Manual requires a company with over 10,000 in force lives covered by long-term care (LTC) insurance contracts as of the valuation date to perform a stand-alone asset adequacy analysis for its in force long-term care (LTC) contracts with more than 10,000 in force lives as of the valuation date. The Actuarial Report and workpapers summarizing the results, assumptions and testing procedures for the asset adequacy testing of LTC business must be in compliance with AG 51 requirements. When referring to AG 51, the term "Actuarial Memorandum" is synonymous with Actuarial Report and workpapers.

11/15/2018

P/C

Annual

2019 Annual

Exhibit 1, Part 2

CHANGE TO BLANK AND INSTRUCTIONS

Revise table name and first header to coincide with other changes from 2018-18BWG:

POLICYHOLDERS' DIVIDENDS, REFUNDS TO MEMBERS AND COUPONS APPLIED…

11/15/2018

L/F

Annual

2018 Annual

Notes to Financial Statements

CHANGE TO INSTRUCTIONS

Correct the year references in the illustration for 8H(1).

Fiscal Year

a.   20198

b.   202019

c.   20210

d.   20221

e.   Thereafter

f.    Total Future Settled Premiums

 

11/15/2018

F, H, L, P/C, T

Annual

2018 Annual

Notes to Financial Statements

CHANGE TO INSTRUCTIONS

Change the references in Note 5P from "5*" to "5GI".

11/15/2018

F, H, L, P/C, T

Annual

2018 Annual

Combined Statement

CHANGE TO INSTRUCTIONS

Remove references to Parts 4 and 5.

6.   With the exception of Schedule Z, the format to be used is that of the NAIC Annual Statement blank for property/casualty insurers. The specific pages, exhibits, and schedules to be included are as follows:

Title Page (in part)
Assets
Liabilities, Surplus and Other Funds
Statement of Income
Cash Flow
Underwriting and Investment Exhibit, Parts 1 through 3
Exhibit of Net Investment Income
Exhibit of Capital Gains (Losses)
Schedule D, Summary by Country
Schedule D, Part 1A, Sections 1 and 2
Schedule D, Parts 1 and 2, Totals (Line 8399999, 8999999 or 9899999) only
Schedule F, Parts 1, 2, 3, 4 and 35, Subtotals and Totals only
Schedule H, Parts 1 through 4 only
Schedule P except interrogatories
Schedule T
Schedule Z
Insurance Expense Exhibit (Supplemental Filing)

11/15/2018

P/C

Annual

2018 Annual

Life, Health and Annuity Guaranty Association Model Act Assessment Base Reconciliation Exhibit

CHANGE TO INSTRUCTIONS

This is a uniform instruction and the reference to "blue book" is being removed.

Lines 6.01 – 
6.99         –    Enter amounts received for any portion of a policy or contract not guaranteed by the reporting entity or under which the investment risk is borne entirely by the policy or contract holder. These amounts are those specified at the time of deposit as intended for deposit in separate accounts. Amounts entered on these lines are typically non-guaranteed separate account premiums. DO NOT INCLUDE on these lines amounts transferred to any guaranteed separate accounts. Two types of annuity contracts that should NOT be reported on Line 6 are: (i) modified guaranteed annuities, market-adjusted annuities, or other contracts where the amounts payable on at least one future date do not (or may not) depend solely on the investment performance of assets in the separate accounts; and (ii) guaranteed investment contracts issued to fund pension plans even if there are not mortality guarantees or only incidental mortality guarantees. Such contracts are not properly includable on Line 6 since the reporting entity retains an investment risk.

Amounts entered on Line 6 should correspond to amounts reported on the Annual Statement of Separate Accounts to the extent amounts are included on Lines 1 through 5 of the Base Reconciliation Exhibit. Specify deductions and indicate where such amounts were reported in the Annual Statement. Lines 6.1 – 6.99 should not include transfers to a separate account except to the extent such transfers represent current year premiums included on Lines 1 through 5 of the Base Reconciliation Exhibit. Companies must specifically identify deductions on Lines 6.01 through 6.99 and indicate where such amounts are reported in the Annual Statement (blue book) and where they are reported on Lines 1 through 5 of the Base Reconciliation Exhibit.

11/15/2018

H, L, P/C

Annual

2018 Annual

General Interrogatories, Part 1

CHANGE TO INSTRUCTIONS

Correct the Line number references in the "Other" section to match the blank.

OTHER

3435.   The purpose of this General Interrogatory is to capture information about payments to any trade association, service organization, and statistical or rating bureau. A "service organization" is defined as every person, partnership, association or corporation that formulates rules, establishes standards, or assists in the making of rates or standards for the information or benefit of insurers or rating organizations.

3536.   The purpose of this General Interrogatory is to capture information about legal expenses paid during the year. These expenses include all fees or retainers for legal services or expenses, including those in connection with matters before administrative or legislative bodies. It excludes salaries and expenses of company personnel, legal expenses in connection with investigation, litigation and settlement of policy claims, and legal fees associated with real estate transactions, including mortgage loans on real estate. Do not include amounts reported in General Interrogatories No. 3435 and No. 3637.

3637.   The purpose of this General Interrogatory is to capture information about expenditures in connection with matters before legislative bodies, officers or departments of government paid during the year. These expenses are related to general legislative lobbying and direct lobbying of pending and proposed statutes or regulations before legislative bodies and/or officers or departments of government. Do not include amounts reported in General Interrogatories No. 3435 and No. 3536.

11/15/2018

F, H, L, P/C, T

Annual

2018 Annual

Schedule S, Part 3, Section 1

CHANGE TO INSTRUCTIONS

For Column 7 (Type of Business Ceded), add OA – Other Annuities and CL – Credit Life to the table.  These were included in 2018-04BWG but omitted when making the changes from the proposal.

11/15/2018

F, H, L

Annual

2018 Annual

Schedule DB, Part A, Section 2

CHANGE TO INSTRUCTIONS

Fix column references.

**Columns 2737 through 30 are for derivatives with financing premiums**

Column 29  –    Fair Value of Derivative, Excluding Impact of Financing Premiums

Reflect the fair value of the derivative adjusted to exclude the impact of discounted future settled premiums. For example, if the fair value of the derivative reported in cColumn 16 has been reduced due to expected cash outflows representing the reporting entity's future payment of financing premiums, the consideration of those future premium cash outflows shall be removed from the reported fair value of the derivative captured in this column. 

(At acquisition, a derivative may be reported with a net zero fair value in column 16 as the value of the derivative and the net present value of future financing premiums owed from the acquisition of the derivative may offset. The fair value reported in cColumn 2930 shall reflect the fair value of the derivative without an offset for the future financing premiums.)

Column 30  –    Unrealized Valuation Increase/Decrease, Excluding Impact of Financing Premiums

Reflect the unrealized gain or unrealized loss reported for the derivative adjusted to exclude the impact from discounted future settled premiums. For example, if the valuation increase/valuation decrease reported in cColumn 17 includes "losses" to recognize the net present value of the financing cost owed by the reporting entity, those "losses" shall be removed from the unrealized valuation increase/decrease reflected in this column.

 

11/15/2018

F, H, L, P/C, T

Annual

2018 Annual

Schedule DB, Part B, Section 1

CHANGE TO INSTRUCTIONS

Fix column references.

Column 28  –    Fair Value of Derivative, Excluding Impact of Financing Premiums

Reflect the fair value of the derivative adjusted to exclude the impact of discounted future settled premiums. For example, if the fair value of the derivative reported in cColumn 16 has been reduced due to expected cash outflows representing the reporting entity's future payment of financing premiums, the consideration of those future premium cash outflows shall be removed from the reported fair value of the derivative captured in this column. 

(At acquisition, a derivative may be reported with a net zero fair value in column 16 as the value of the derivative and the net present value of future financing premiums owed from the acquisition of the derivative may offset. The fair value reported in cColumn 2830 shall reflect the fair value of the derivative without an offset for the future financing premiums.)

Column 29  –    Unrealized Valuation Increase/Decrease, Excluding Impact of Financing Premiums

Reflect the unrealized gain or unrealized loss reported for the derivative adjusted to exclude the impact from discounted future settled premiums. For example, if the valuation increase/valuation decrease reported in cColumn 17 includes "losses" to recognize the net present value of the financing cost owed by the reporting entity, those "losses" shall be removed from the unrealized valuation increase/decrease reflected in this column.

11/15/2018

F, H, L, P/C, T

Annual

2018 Annual

Structured Securities (SSAP No. 43R—Loan-Backed and Structured Securities) Flow Chart

CHANGE TO INSTRUCTIONS

Change the reference for "5*" to "5GI".

11/15/2018

F, H, L, P/C, T

Annual

2018 Annual

Schedule DB, Part C, Section 1

CHANGE TO BLANK AND INSTRUCTIONS

Part C was missed on proposal 2018-06BWG and should have been included to make 10 digit line numbers.

8/4/2018

F, H, L, P/C, T, SA

Annual

2019 Quarterly

Schedule DB, Part C, Section 1

CHANGE TO BLANK AND INSTRUCTIONS

Part C was missed on proposal 2018-06BWG and should have been included to make 10 digit line numbers.

8/4/2018

H, L/F, P/C, T

Quarterly

2018 Annual

Schedule BA, Part 1

CHANGE TO INSTRUCTIONS

Column 21 – Fair Value Hierarchy Level and Method Used to Obtain Fair Value Code

***Detail Eliminated to Conserve Space***

The guidance in SSAP No. 100R–Fair Value allows the use of net asset value per share (NAV) instead of fair value for certain investments. If NAV) is used instead of fair value leave blank. The guidance is effective Jan. 1, 2018 with early adoption permitted. For reporting entities electing to early-adopt, the reporting entity shall the code "2c".

Column 22 – Source Used to Obtain Fair Value

***Detail Eliminated to Conserve Space***

For Method Code "c," identify the specific broker or custodian used.

If net asset value (NAV) is used instead of fair value by early adopting the guidance in SSAP No. 100R–Fair Value, the reporting entity should use "NAV" to indicate net asset value used instead of fair value.

For Method Code "d," leave blank.

For Method Code "e," leave blank.

If net asset value (NAV) is used instead of fair value, the reporting entity should use "NAV" to indicate net asset value used instead of fair value.

8/4/2018

F, H, L, P/C, T

Annual

2018 Annual

Schedule DL, Part 1

CHANGE TO INSTRUCTIONS

Column 8 – Fair Value Hierarchy Level and Method Used to Obtain Fair Value Code

***Detail Eliminated to Conserve Space***

The guidance in SSAP No. 100R–Fair Value allows the use of net asset value per share (NAV) instead of fair value for certain investments. If NAV) is used instead of fair value leave blank. The guidance is effective Jan. 1, 2018 with early adoption permitted. For reporting entities electing to early-adopt, the reporting entity shall the code "2c".

Column 9 – Source Used to Obtain Fair Value

***Detail Eliminated to Conserve Space***

For Method Code "c," identify the specific broker or custodian used.

If net asset value (NAV) is used instead of fair value by early adopting the guidance in SSAP No. 100R–Fair Value, the reporting entity should use "NAV" to indicate net asset value used instead of fair value.

For Method Code "d," leave blank.

For Method Code "e," leave blank.

If net asset value (NAV) is used instead of fair value, the reporting entity should use "NAV" to indicate net asset value used instead of fair value.

8/4/2018

F, H, L, P/C, T

Annual

2018 Annual

Schedule DL, Part 2

CHANGE TO INSTRUCTIONS

Column 8 – Fair Value Hierarchy Level and Method Used to Obtain Fair Value Code

***Detail Eliminated to Conserve Space***

The guidance in SSAP No. 100R–Fair Value allows the use of net asset value per share (NAV) instead of fair value for certain investments. If NAV) is used instead of fair value leave blank. The guidance is effective Jan. 1, 2018 with early adoption permitted. For reporting entities electing to early-adopt, the reporting entity shall the code "2c".

Column 9 – Source Used to Obtain Fair Value

***Detail Eliminated to Conserve Space***

For Method Code "c," identify the specific broker or custodian used.

If net asset value (NAV) is used instead of fair value by early adopting the guidance in SSAP No. 100R–Fair Value, the reporting entity should use "NAV" to indicate net asset value used instead of fair value.

For Method Code "d," leave blank.

For Method Code "e," leave blank.

If net asset value (NAV) is used instead of fair value, the reporting entity should use "NAV" to indicate net asset value used instead of fair value.

8/4/2018

F, H, L, P/C, T

Annual

2018 Annual

Schedule A, Part 1

CHANGE TO INSTRUCTIONS

Column 18 – Fair Value Hierarchy Level and Method Used to Obtain Fair Value Code

***Detail Eliminated to Conserve Space***

The guidance in SSAP No. 100R–Fair Value allows the use of net asset value per share (NAV) instead of fair value for certain investments. The guidance is effective Jan. 1, 2018 with early adoption permitted. For reporting entities electing to early-adopt, the reporting entity shall the code "2c".

Column 19 – Source Used to Obtain Fair Value

***Detail Eliminated to Conserve Space***

For Method Code "c," identify the specific broker or custodian used.

If net asset value (NAV) is used instead of fair value by early adopting the guidance in SSAP No. 100R–Fair Value, the reporting entity should use "NAV" to indicate net asset value used instead of fair value.

For Method Code "d," leave blank.

For Method Code "e," leave blank.

8/4/2018

F, H, L, P/C, T

Annual

2018 Annual

Schedule DB, Part A, Section 1

CHANGE TO INSTRUCTIONS

Column 24 – Fair Value Hierarchy Level and Method Used to Obtain Fair Value Code

***Detail Eliminated to Conserve Space***

The guidance in SSAP No. 100R–Fair Value allows the use of net asset value per share (NAV) instead of fair value for certain investments. The guidance is effective Jan. 1, 2018 with early adoption permitted. For reporting entities electing to early-adopt, the reporting entity shall the code "2c".

Column 25 – Source Used to Obtain Fair Value

***Detail Eliminated to Conserve Space***

For Method Code "c," identify the specific broker or custodian used.

If net asset value (NAV) is used instead of fair value by early adopting the guidance in SSAP No. 100R–Fair Value, the reporting entity should use "NAV" to indicate net asset value used instead of fair value.

For Method Code "d," leave blank.

8/4/2018

F, H, L, P/C, T

Annual

2018 Annual

Schedule DB, Part B, Section 1

CHANGE TO INSTRUCTIONS

Column 23 – Fair Value Hierarchy Level and Method Used to Obtain Fair Value Code

***Detail Eliminated to Conserve Space***

The guidance in SSAP No. 100R–Fair Value allows the use of net asset value per share (NAV) instead of fair value for certain investments.. The guidance is effective Jan. 1, 2018 with early adoption permitted. For reporting entities electing to early-adopt, the reporting entity shall the code "2c".

Column 24 – Source Used to Obtain Fair Value

***Detail Eliminated to Conserve Space***

For Method Code "c," identify the specific broker or custodian used.

If net asset value (NAV) is used instead of fair value by early adopting the guidance in SSAP No. 100R–Fair Value, the reporting entity should use "NAV" to indicate net asset value used instead of fair value.

For Method Code "d," leave blank.

8/4/2018

F, H, L, P/C, T

Annual

2019 Quarterly

Schedule T

CHANGE TO INSTRUCTIONS

Column 1 – Active Status

Use the following codes to identify the Reporting Entity's status for each state or territory reported in the schedule as of the end of the reporting period. Enter the code that applies to the Reporting Entity's status in the state or territory. Each line must have an entry in order to subtotal to Footnote (a).

L – Licensed or Chartered (Licensed Carrier and Domiciled Risk Retention Groups referred to in some states as admitted.)
R – Registered (Non-domiciled Risk Retention Groups)
E – Eligible (Reporting Entities eligible or approved to write Surplus Lines in the state. In some states referred to as nonadmitted.)
Q – Qualified (Qualified or Accredited Reinsurer)
N – None of the above (Not allowed to write business in the state or none of the above codes apply)

8/4/2018

H, L/F, T

Quarterly

2018 Annual

Schedule T

CHANGE TO INSTRUCTIONS

Column 1 – Active Status

Use the following codes to identify the Reporting Entity's status for each state or territory reported in the schedule as of the end of the reporting period. Enter the code that applies to the Reporting Entity's status in the state or territory. Each line must have an entry in order to subtotal to Footnote (a).

L – Licensed or Chartered (Licensed Carrier and Domiciled Risk Retention Groups referred to in some states as admitted.)
R – Registered (Non-domiciled Risk Retention Groups)
E – Eligible (Reporting Entities eligible or approved to write Surplus Lines in the state. In some states referred to as nonadmitted.)
Q – Qualified (Qualified or Accredited Reinsurer)
N – None of the above (Not allowed to write business in the state or none of the above codes apply)

8/4/2018

F, H, L, T

Annual

2019 Quarterly

Schedule T

CHANGE TO INSTRUCTIONS

Column 1 – Active Status

Use the following codes to identify the Reporting Entity's status for each state or territory reported in the schedule as of the end of the reporting period. Enter the code that applies to the Reporting Entity's status in the state or territory. Each line must have an entry in order to subtotal to Footnote (a).

L – Licensed or Chartered (Licensed Carrier and Domiciled Risk Retention Groups referred to in some states as admitted.)
R – Registered (Non-domiciled Risk Retention Groups)
E – Eligible (Reporting Entities eligible or approved to write Surplus Lines in the state. In some states referred to as nonadmitted.)
Q – Qualified (Qualified or Accredited Reinsurer)
D – DSLI (Domestic Surplus Lines Insurer (DSLI) – Reporting Entities authorized to write Surplus Lines in the state of domicile)
N – None of the above (Not allowed to write business in the state or none of the above codes apply)

8/4/2018

P/C

Quarterly

2018 Annual

Schedule T

CHANGE TO INSTRUCTIONS

Column 1 – Active Status

Use the following codes to identify the Reporting Entity's status for each state or territory reported in the schedule as of the end of the reporting period. Enter the code that applies to the Reporting Entity's status in the state or territory. Each line must have an entry in order to subtotal to Footnote (a).

L – Licensed or Chartered (Licensed Carrier and Domiciled Risk Retention Groups referred to in some states as admitted.)
R – Registered (Non-domiciled Risk Retention Groups)
E – Eligible (Reporting Entities eligible or approved to write Surplus Lines in the state. In some states referred to as nonadmitted.)
Q – Qualified (Qualified or Accredited Reinsurer)
D – DSLI (Domestic Surplus Lines Insurer (DSLI) – Reporting Entities authorized to write Surplus Lines in the state of domicile)
N – None of the above (Not allowed to write business in the state or none of the above codes apply)

8/4/2018

P

Annual

2019 Quarterly

General Interrogatories, Part 2

CHANGE TO BLANK

Add table to the Blank. Was left out of the proposal 2018-18BWG but is part of the blank in the 2018 Fraternal Quarterly Blank.

6.2.. If yes, what is the date(s) of the original lien and the total outstanding balance of liens that remain in surplus?

Date

Outstanding Lien Amount

 

$

 

$

 

$

8/4/2018

L/F

Quarterly

Annual 2018

Supplemental Exhibits and Schedules Interrogatories

CHANGE TO BLANK

Added language, underline and bold to accentuate that the second part of the interrogatories applies only if the reporting entity writes the type of business covered by the supplemental schedule.

The following supplemental reports are required to be filed as part of your statement filing if your company is engaged in the type of business covered by the supplement. However, in the event that your company does not transact the type of business for which the special report must be filed, your response of NO to the specific interrogatory will be accepted in lieu of filing a "NONE" report and a bar code will be printed below. If the supplement is required of your company but is not being filed for whatever reason, enter SEE EXPLANATION and provide an explanation following the interrogatory questions.

6/12/2018 F, H, L, P, T Annual

Annual 2018

Sep. Acct. Analysis of Increase in Reserves

CHANGE TO BLANK

Line 6.1: Change in excess of VM-20 deterministic/stochastic reserve over net premium reserve added in wrong place. Should be line 5.1 for SEPA

6/12/2018 SA Annual

Annual 2018

Schedule S, Part 3, Section 1

CHANGE TO INSTRUCTIONS

Make the following edit to the paragraph in Column 7.

If the reporting entity uses the codes XXXL (XXX Life) or AXXX (AXXX Life) as the type of business ceded for any reinsurer reported on this schedule, the Supplemental Term and Universal Life Insurance XXX/AXXX Reinsurance Exhibit must be completed.

6/12/2018 F,L Annual

Annual 2018

Supplemental Term and Universal Life Insurance Reinsurance Exhibit, 
Part 1

CHANGE TO INSTRUCTIONS

Add the following note to Part 1 before the definition of terms.

NOTE:        Cessions reported on this exhibit should be reported on Schedule S, Part 3, Section 1 using only the codes XXXL (XXX Life) or AXXX (AXXX Life) as the type of business ceded in Column 6 of that schedule.

6/12/2018 F,L Annual

Annual 2018

Notes to Financial Statement

CHANGE TO INSTRUCTIONS

Make the following changes to illustration for Note 31:

The columns on the table for A(1) should be numbered 1 through 5.

Add the following note for Column 1 – Annual Statement Line of Business.

"NOTE:  For Column 1 – Annual Statement Line of Business (ASL), provide both the line number and description in the column. (e.g., 11.1 Medical Professional Liability – Occurrence). The ASL number should be provided before the ASL description."

Add total line for table.

Add the following to the column description for the 5th column as a crosscheck.

"Total High Deductibles and Billed Recoverables (Col 3 + Col 4)"

Modify the line description below as follow:

a.     Total high deductibles and billed recoverables on paid claims
(Should equal total line for Column 5 for A(1) above)

b.     Collateral on balance sheet
Must be equal to or greater than zero}

c.     Collateral off balance sheet
Must be equal to or greater than zero}

d.     Total unsecured deductibles and billed recoverables on paid claims d=a-(b+c)
Must be equal to or greater than zero}

6/12/2018 P Annual

Annual 2018

Schedule D, Part 1

CHANGE TO INSTRUCTIONS

Column 24 –    Fair Value Hierarchy Level and Method Used to Obtain Fair Value Code

***Detail Eliminated to Conserve Space***

The guidance in SSAP No. 100R—Fair Value allows the use of net asset value per share (NAV) instead of fair value for certain investments. If NAV) is used instead of fair value leave blank. The guidance is effective Jan. 1, 2018 with early adoption permitted. For reporting entities electing to early-adopt, the reporting entity shall the code "2c".

Column 25 –    Source Used to Obtain Fair Value

***Detail Eliminated to Conserve Space***

For Method Code "c," identify the specific broker or custodian used.

If net asset value (NAV) is used instead of fair value by early adopting the guidance in SSAP No. 100R—Fair Value, the reporting entity should use "NAV" to indicate net asset value used instead of fair value.

For Method Code "d," leave blank.

For Method Code "e," leave blank.

If net asset value (NAV) is used instead of fair value by early adopting the guidance in SSAP No. 100R—Fair Value, the reporting entity should use "NAV" to indicate net asset value used instead of fair value.

6/12/2018 F, H, L, P, T Annual

Annual 2018

Schedule D, Part 2, Section 1

CHANGE TO INSTRUCTIONS

Column 22 –    Fair Value Hierarchy Level and Method Used to Obtain Fair Value Code

***Detail Eliminated to Conserve Space***

The guidance in SSAP No. 100R—Fair Value allows the use of net asset value per share (NAV) instead of fair value for certain investments. If NAV) is used instead of fair value leave blank. The guidance is effective Jan. 1, 2018 with early adoption permitted. For reporting entities electing to early-adopt, the reporting entity shall the code "2c".

Column 23 –    Source Used to Obtain Fair Value

***Detail Eliminated to Conserve Space***

For Method Code "c," identify the specific broker or custodian used.

If net asset value (NAV) is used instead of fair value by early adopting the guidance in SSAP No. 100R—Fair Value, the reporting entity should use "NAV" to indicate net asset value used instead of fair value.

For Method Code "d," leave blank.

For Method Code "e," leave blank.

If net asset value (NAV) is used instead of fair value by early adopting the guidance in SSAP No. 100R—Fair Value, the reporting entity should use "NAV" to indicate net asset value used instead of fair value.

6/12/2018 F, H, L, P, T Annual

Annual 2018

Schedule D, Part 2, Section 2

CHANGE TO INSTRUCTIONS

Column 19 –    Fair Value Hierarchy Level and Method Used to Obtain Fair Value Code

***Detail Eliminated to Conserve Space***

The guidance in SSAP No. 100R—Fair Value allows the use of net asset value per share (NAV) instead of fair value for certain investments. If NAV) is used instead of fair value leave blank. The guidance is effective Jan. 1, 2018 with early adoption permitted. For reporting entities electing to early-adopt, the reporting entity shall the code "2c".

Column 20 –    Source Used to Obtain Fair Value

***Detail Eliminated to Conserve Space***

For Method Code "c," identify the specific broker or custodian used.

If net asset value (NAV) is used instead of fair value by early adopting the guidance in SSAP No. 100R—Fair Value, the reporting entity should use "NAV" to indicate net asset value used instead of fair value.

For Method Code "d," leave blank.

For Method Code "e," leave blank.

If net asset value (NAV) is used instead of fair value by early adopting the guidance in SSAP No. 100R—Fair Value, the reporting entity should use "NAV" to indicate net asset value used instead of fair value.

6/12/2018 F, H, L, P, T Annual

Annual 2018

Schedule D, Part 6, Section 1

CHANGE TO BLANK

Modify the description for Column 8 as shown below:

NAIC Valuation Method (See Purposes and Procedures Manual of the NAIC Investment Analysis Office)

3/24/2018

F, H, L, P, T

Annual

Quarterly 2018

Schedule D, Part 3

CHANGE TO INSTRUCTIONS:
Add code to preferred stock designation matrix for P5*GI, P5*AGI, P5*LGI, P5*UGI, P5*VGI, RP5*GI, RP5*AGI, RP5*LGI, RP5*UGI and RP5*VGI for preferred stock in Column 10.

11/09/2017

F, L, H, P, T

Quarterly

Quarterly 2018

Schedule D, Part 4

CHANGE TO INSTRUCTIONS:
Add code to preferred stock designation matrix for P5*GI, P5*AGI, P5*LGI, P5*UGI, P5*VGI, RP5*GI, RP5*AGI, RP5*LGI, RP5*UGI and RP5*VGI for preferred stock in Column 22.

11/09/2017

F, L, H, P, T

Quarterly

Annual 2018

Schedule D, Part 6, Section 1

CHANGE TO INSTRUCTIONS:

Modify the instructions for Columns 6 and 7 to reflect the guidance moving from the Purposes and Procedures Manual of the NAIC Investment Analysis Office to SSAP No. 97–Subsidiary, Controlled, and Affiliated Entities

Column 6 – NAIC Valuation Method

Include the NAIC valuation method as detailed in Part Five, Section 2 of the SSAP No. 97–Subsidiary, Controlled, and Affiliated Entities Purposes and Procedures Manual of the NAIC Investment Analysis Office.

Use the following codes to indicate a specific valuation method:

CODE Valuation Method
8a2ciA1 Market Value
8bi2ciB1 Investment in U.S. Insurance Company SCAs
8bii 2ciB2 Investments in non-insurance SCA Entities Statutory Basis
8biii 2ciB3 Investments in non-insurance SCA Entities GAAP Basis
8biv2ciB4 Investments in Foreign Insurance Company SCA Entities
2ciB5 Investments in Foreign non-insurance SCA Entities
2ciB6 Investments in Preferred Stock of an SCA

Any NAIC Valuation Method which has not been approved by the filing of a SUB 1 or SUB 2 form with the NAIC SCA Group and which is entered by the reporting entity under its own judgment shall have the letter “Z” appended to the method designation.

Column 7 –

Do Insurer’s Assets Include Intangible Assets Connected with Holding of Such Company’s Stock?

State whether the assets shown by the reporting entity in this statement include, through the carrying value of stock of the SCA Company valued under the SSAP No. 97—Subsidiary, Controlled, and Affiliated Entities Purposes and Procedures Manual of the NAIC Investment Analysis Office, intangible assets arising out of the purchase of such stock by the reporting entity or the purchase by the SCA Company of the stock of a lower-tier company controlled by the SCA Company. For purposes of this question, intangible assets at purchase shall be defined as the excess of the purchase price over the tangible net worth (total assets less intangible assets and total liabilities) represented by such shares as recorded, immediately prior to the date of purchase, on the books of the company whose stock was purchased.

11/09/2017

F, H, L, P, T

Annual

Quarterly 2018

Schedule D, Part 3

CHANGE TO INSTRUCTIONS:
Add code to bond designation matrix for 5*GI for bonds in Column 10.

12/15/2016

F, L, H, P, T

Quarterly

Quarterly 2018

Schedule D, Part 4

CHANGE TO INSTRUCTIONS:
Add code to bond designation matrix for 5*GI for bonds in Column 22.

12/15/2016

F, L, H, P, T

Quarterly

 

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