NAIC Form B is the Insurance Holding Company System Annual Registration Statement that every insurer inside a holding company group files with its domestic state insurance department to disclose who controls it, how its affiliates are structured, and what deals it does with those affiliates. It is built on the NAIC Insurance Holding Company System Model Regulation, known as Model #450, and the underlying Insurance Holding Company System Regulatory Act, known as Model #440.
The form forces an insurer to pull back the curtain on its corporate family so regulators can spot risky money moves between related companies before they hurt policyholders. Miss the filing or fill it out wrong, and you can trigger fines, a special examination, or a hold on dividends your parent company is counting on. Across the United States, the vast majority of state insurance departments have adopted some version of Form B, and most insurers in a group must refile it every single year.
Here is what you will learn in this guide:
- 📋 What each of the 10 items on Form B asks and exactly how to answer it
- 🏢 How to build the organizational chart that regulators read first
- 💵 How to report affiliate transactions, dividends, and tax-sharing deals without tripping the materiality threshold
- ✍️ Three full walkthroughs from real-world insurer scenarios you can copy
- ⚠️ The mistakes that get filings rejected and how to dodge every one of them
What the Form Is and Who Must File It
Form B is an annual disclosure document. Any insurer that is a member of an insurance holding company system and is “subject to registration” under Section 4 of the Model Act must file it, as spelled out in Section 14 of Model Regulation #450. In plain terms, if your insurance company has a parent, a sibling company, or any affiliate that controls it or that it controls, you almost certainly file Form B.
The form goes to the insurance commissioner of the insurer’s state of domicile, not to the NAIC itself. The NAIC writes the model, but each state adopts it into its own law, so California insurers file under California Insurance Code Section 1215.4, Illinois insurers file under Sections 131.14 and 131.16 of its Code, and so on. The captions and item numbers stay the same across states, which is why learning the NAIC version teaches you nearly every state version.
The purpose runs deeper than paperwork. Regulators use Form B to watch for “upstreaming,” where a healthy insurer is drained by loans, dividends, or lopsided service contracts to prop up a struggling parent. A single registrant can file on behalf of all affiliated insurers in the group under Section 17, called consolidated registration, so one carefully drafted Form B can cover an entire family of carriers.
A common misconception is that Form B is a one-time filing made when a company joins a group. It is not. It is an annual statement, and a separate Form C must travel with it to summarize what changed since last year.
Before You Start: Documents and Information You Need
Gather everything below before you open the form, because Form B answers must tie back to source documents that the commissioner can verify. Missing even one item can stall the filing or force an amendment later.
- Current corporate organizational chart with ownership percentages, because Item 2 cannot be answered without it and an outdated chart is the single most common rejection trigger.
- The legal name, address, and domicile of every affiliate, because vague or “doing business as” names break the chart and confuse the reviewer.
- The identity of the ultimate controlling person (UCP), the entity or individual at the very top that nobody else controls, because Item 3 fails without it.
- Names, addresses, and 5-year work history of the UCP’s directors and officers, because Item 4 demands biographical detail and gaps look like concealment.
- A list of all intercompany agreements and transactions from the last calendar year, including loans, reinsurance, cost-sharing, and tax-allocation deals, because Item 5 hinges on them.
- December 31 admitted-asset figures, because the one-half of one percent materiality threshold in Item 5 is measured against them.
- Dividend and distribution records for the year, because shareholder distributions must be described and large ones can be extraordinary.
- Audited financial statements of the ultimate controlling person, because Item 8 requires them with an independent accountant’s certificate.
- Records of any litigation or criminal or administrative proceedings touching the UCP or its officers, because Item 6 covers the past fiscal year and omissions are treated as misstatements.
- The prior year’s Form B, because you must show what changed and avoid contradicting last year’s filing.
If any document is genuinely unavailable, Section 6 of the regulation lets you file a separate request for an extension that is deemed granted unless the commissioner denies it within the stated window.
Where to Get the Form and How to Access It
Form B is not a fill-in-the-blank PDF in the usual sense. Under Section 4 of Model #450, the forms “are intended to be guides,” meaning you reproduce each item number and caption in your own document and write the answer beneath it. The master template lives inside the NAIC Model Regulation #450 PDF, starting at the page labeled Form B.
Most states also post a state-branded copy. Oregon offers a downloadable Form B template, South Dakota posts its Insurance Holding Company Form B, and Montana publishes a combined Form B, C, and F packet. Always pull the version from your insurer’s domiciliary state, since that is where you file.
Filing is electronic in most jurisdictions today. California requires that all financial filings be submitted electronically, and Florida routes Form B through its Regulatory Electronic Filing System portal. The current NAIC model carries a 2021 revision date on the regulation and a 2013 copyright line on the form pages, so confirm you are working from the latest model your state has adopted before you draft.
Step-by-Step: How to Fill Out NAIC Form B Line by Line
Form B opens with a cover page and then runs through Items 1 through 10. Complete the cover page first: enter the filing state, the exact name of the registrant, the names and addresses of the insurance companies the filing covers, the date, and the name, title, address, and phone number of the person to whom notices should be sent. Each item below gets its own walkthrough.
Cover Page: Registrant and Contact Information
The cover page asks for the state you are filing in, the registrant’s name, the affiliated insurers covered, the filing date, and a single contact person for correspondence.
Type the domiciliary state on the “Filed with the Insurance Department of the State of” line, then the registrant’s exact legal name, then list each insurance company the statement covers with its address. Add the date and the contact block at the bottom.
For example, Evergreen Mutual Insurance Company files in Oregon, lists itself as registrant, and names Maria Delgado, VP of Compliance, 400 Willamette St., Eugene, OR 97401, (541) 555-0148 as the notice contact.
If one registrant files for several affiliated insurers under consolidated registration, list every covered insurer here, not just the lead company. A P.O. Box alone is risky, so include a physical principal-office address where the state expects one.
A common mistake is naming a third-party consultant as the only contact, which delays urgent regulator questions when that consultant is unreachable. The misconception is that the cover page is boilerplate; in fact it defines exactly which insurers the filing legally covers.
Item 1: Identity and Control of Registrant
Item 1 asks for the exact name of each insurer being registered, its home office and principal executive office address, the date it joined the holding company system, and how control was acquired and is maintained.
Write the full legal name as it appears on the company’s charter, the complete address, the join date in a clear date format, and a short sentence on the control method, such as stock ownership.
For example, Evergreen Mutual writes that it “became part of the Evergreen Financial Group on 06/01/2019, and control is maintained through 100% ownership of its voting common stock by Evergreen Financial Holdings, Inc.”
What if the insurer was always part of the group since formation? Then state the formation date and note that control has existed since inception. If control rests on something other than stock, like a management contract or board control, say so plainly.
A common mistake here is using a marketing name instead of the chartered legal name, which causes the state to fail to match the filing to its licensing records and flag it. The misconception is that “control” only means majority stock; control can exist at far lower ownership if it carries decision-making power.
Item 2: Organizational Chart
Item 2 asks for a chart or listing that shows the identities of and interrelationships among all affiliated persons in the system, the percentage of each class of voting securities each affiliate owns directly or indirectly, the basis of any non-stock control, and each entity’s organization type and state of domicile.
Build a top-down chart starting with the ultimate controlling person and flow down to every subsidiary, labeling each box with the entity name, ownership percentage, organization type, and domicile.
For example, Evergreen shows Evergreen Financial Holdings, Inc. (Delaware corporation) at the top owning 100% of Evergreen Mutual Insurance Company (Oregon corporation) and 80% of Cascade Brokerage LLC (Oregon LLC).
What if control runs through a trust or a voting agreement rather than shares? Then indicate the basis of control beneath that entity, as the regulation expressly requires. Include non-insurer affiliates too, since regulators care about money flowing to any related party.
A common mistake is leaving off lower-tier or non-insurance affiliates, which makes the chart incomplete and invites a follow-up demand under Section 7. The misconception is that only insurance companies belong on the chart; every affiliated person belongs there.
Item 3: The Ultimate Controlling Person
Item 3 asks for detailed information on the ultimate controlling person, including name, home office address, principal executive office address, organizational structure, principal business, any 10%-or-more voting-security holders, and any pending reorganization or liquidation court proceedings.
Identify the entity or individual at the very top of the chart, then answer subparts (a) through (g) one at a time, including the name and ownership percentage of anyone holding 10% or more of any class of the UCP’s voting securities.
For example, Evergreen lists Evergreen Financial Holdings, Inc., a Delaware corporation whose principal business is insurance holding, and names founder Robert Kessler, who holds 35% of its common stock.
What if the UCP is an individual rather than a company? Then give that person’s name, address, and principal occupation in place of the corporate details. What if no single owner hits 10%? Then state that no person owns 10% or more.
A common mistake is naming an intermediate parent as the UCP when a higher entity actually sits on top, which misstates the entire control structure. The misconception is that the UCP must be a company; it can be a single individual or even a trust.
Item 4: Biographical Information
Item 4 asks for biographical detail on the directors and executive officers of the ultimate controlling person, including each person’s name and address, principal occupation, all offices and positions held during the past 5 years, and any conviction of crimes other than minor traffic violations.
List every director and executive officer of the UCP and, for each, provide the full 5-year history and a clear statement on criminal history.
For example, Evergreen lists director Susan Park, residing in Portland, OR, principal occupation corporate attorney, board member since 2020, with no criminal convictions.
What if the UCP is an individual? Then provide that individual’s own biographical information instead of a board roster. What if an officer joined mid-year? Then include them and note their start date within the 5-year window.
A common mistake is omitting a recently departed officer who served during the reporting period, which leaves a gap regulators read as hidden. The misconception is that minor traffic tickets must be disclosed; the form expressly excludes them, but everything more serious must be reported.
Item 5: Transactions and Agreements
Item 5 asks you to briefly describe agreements in force and transactions during the last calendar year between the registrant and its affiliates, across nine listed categories from loans and asset sales to reinsurance, dividends, cost-sharing, and consolidated tax-allocation agreements.
Walk through subparts (a) through (i) and describe each relevant transaction, stating its nature and purpose, the amounts and asset transfers, the parties, and their relationship to the registrant.
For example, Evergreen reports a management services agreement under which it pays Evergreen Financial Holdings $1.2 million per year, plus a quarterly intercompany tax-allocation settlement under subpart (h).
What about tiny transactions? Sales, loans, investments, or guarantees involving one-half of one percent or less of the registrant’s December 31 admitted assets are deemed not material and need not be disclosed. What if there were no transactions in a category? State that the answer is negative, as Section 4 requires.
A common mistake is splitting one large deal into several smaller ones to dodge the threshold, which Item 7 specifically targets and which regulators treat as evasion. The misconception is that only cash transactions count; guarantees, stock pledges, and service contracts all count.
Item 6: Litigation or Administrative Proceedings
Item 6 asks for a brief description of any litigation or administrative proceedings, either pending or concluded in the preceding fiscal year, involving the ultimate controlling person or its directors or officers, covering criminal or government-agency matters relevant to trustworthiness and proceedings that could materially affect the group’s solvency or capital structure.
List each qualifying matter with the names of the parties and the court or agency where it is or was pending, then briefly describe it.
For example, Evergreen reports a concluded state regulatory inquiry into Evergreen Financial Holdings’ 2024 marketing practices, resolved with no penalty, before the Oregon Division of Financial Regulation.
What if there is nothing to report? Then state affirmatively that there are no such proceedings, rather than leaving the item blank. What about a routine slip-and-fall lawsuit? That usually falls outside the two listed categories and need not be reported.
A common mistake is hiding a settled regulatory action because it ended favorably, when the form clearly covers matters concluded within the prior fiscal year. The misconception is that only criminal cases count; solvency-threatening civil proceedings like bankruptcy or receivership count too.
Item 7: Statement Regarding Plan or Series of Transactions
Item 7 asks the insurer to furnish a statement that transactions entered into since the prior year’s filing are not part of a plan or series of like transactions whose purpose is to avoid the statutory threshold amounts and the regulatory review that would otherwise occur.
Include a short, direct certification sentence to that effect, signed in spirit by the company’s responsible officer.
For example, Evergreen writes that “the transactions reported herein are not part of any plan or series of like transactions designed to avoid the statutory threshold amounts or the review of the Commissioner.”
What if you did structure deals in stages for legitimate business reasons? You still attest truthfully, and you may add a brief explanation, but you cannot use staging to dodge review. What if there were no affiliate transactions at all? You still include the statement for completeness.
A common mistake is omitting Item 7 because it feels like boilerplate, which leaves the filing incomplete and subject to a deficiency notice. The misconception is that this is a meaningless formality; it is the anti-evasion backbone the threshold rule in Item 5 depends on.
Item 8: Financial Statements and Exhibits
Item 8 asks you to attach financial statements and exhibits as an appendix and list them here, including the ultimate controlling person’s annual financial statements, an independent accountant’s certificate, and the UCP’s latest annual report to shareholders and proxy material.
Attach the UCP’s audited annual financials, list each exhibit under this item, and confirm the accountant’s certificate is included.
For example, Evergreen lists “Exhibit A: 2025 audited consolidated financial statements of Evergreen Financial Holdings, Inc.; Exhibit B: independent auditor’s certificate; Exhibit C: 2025 annual report to shareholders.”
What if the UCP is itself an active insurer? Then its statements need not be separately certified if they are based on its domiciliary-state Annual Statement. What if the UCP is an individual? Then reviewed personal financial statements prepared under AICPA standards are acceptable instead of an audit.
A common mistake is attaching unaudited or stale financials, which fails the certification requirement and forces a refile. The misconception is that the registrant’s financials suffice; the form wants the ultimate controlling person’s statements.
Item 9: Form C Required
Item 9 reminds the filer that a Form C, Summary of Changes to Registration Statement, must be prepared and filed together with the Form B.
Prepare Form C alongside Form B, summarizing every change from the prior year’s registration, and reference it under this item.
For example, Evergreen notes “Form C is attached and reflects the addition of Cascade Brokerage LLC to the holding company system and a revised management services agreement.”
What if nothing changed since last year? You still file Form C and state that there are no material changes. What if changes are extensive? Form C summarizes them while Form B carries the full detail.
A common mistake is filing Form B without Form C, which renders the annual filing incomplete on its face. The misconception is that Form C replaces Form B; the two are companions, not substitutes.
Item 10: Signature and Certification
Item 10 requires a signature and a separate certification, signed by an authorized officer who attests under oath that the statement was duly executed, that the officer is authorized to file it, and that the facts are true to the best of the officer’s knowledge, information, and belief.
Have an authorized officer sign the signature block with the city, state, and date, then complete the certification block with the officer’s name and title, and attest the company under seal.
For example, Evergreen’s CFO, James Whitfield, signs in Eugene, Oregon, and certifies that “the facts therein set forth are true to the best of his knowledge, information and belief.”
What if the signer holds a power of attorney? Then file a copy of that power of attorney with the statement, as Section 4B requires. What if multiple insurers are covered? One authorized officer of the registrant may sign for the consolidated filing.
A common mistake is having an unauthorized employee sign, which voids the certification and the filing’s legal validity. The misconception is that an electronic name is enough everywhere; some states still require a conformed or sealed signature, so check your state’s portal rules.
Three Filled-Out Examples Using Real Scenarios
Below are three of the most common Form B situations, each followed through the form by a named filer. These tables show what gets entered in the most important sections.
Scenario 1 — Maria Delgado files for a single-state insurer in a small group (Evergreen Mutual).
| Form Section | What Maria Enters |
|---|---|
| Cover Page | Evergreen Mutual Insurance Company, filed with Oregon; contact Maria Delgado, VP Compliance |
| Item 1 | Joined Evergreen Financial Group 06/01/2019; control via 100% voting stock |
| Item 2 | Chart: Evergreen Financial Holdings (DE) owns 100% of Evergreen Mutual (OR) and 80% of Cascade Brokerage LLC |
| Item 3 | UCP is Evergreen Financial Holdings, Inc., a Delaware corporation |
| Item 4 | Director Susan Park, corporate attorney, no convictions |
| Item 5 | Management services agreement, $1.2M/year; quarterly tax-allocation settlement |
| Item 6 | Concluded 2024 marketing inquiry, no penalty |
| Item 8 | Exhibit A: 2025 audited financials of UCP; Exhibit B: auditor’s certificate |
| Item 10 | Signed by CFO James Whitfield in Eugene, OR |
Scenario 2 — David Okafor files for a large multi-state insurer with a complex chart (Summit National Insurance).
| Form Section | What David Enters |
|---|---|
| Cover Page | Summit National Insurance Company, filed with Illinois; consolidated filing for 4 affiliated insurers |
| Item 1 | Each registrant’s legal name, address, join date, and control method listed separately |
| Item 2 | Multi-tier chart: Summit Global Holdings (DE) over Summit National (IL), Summit Life (TX), Summit Re (VT), Summit Specialty (NY) |
| Item 3 | UCP Summit Global Holdings; no single holder owns 10%+, so stated as such |
| Item 4 | Full board roster of 11 directors and 6 executive officers with 5-year histories |
| Item 5 | Intercompany reinsurance pool, $90M; shared services agreement; consolidated tax-allocation agreement |
| Item 6 | Pending class action in U.S. District Court, Northern District of Illinois |
| Item 8 | SEC Form 10-K of UCP incorporated by reference as audited GAAP financials |
| Item 10 | Signed by Corporate Secretary under power of attorney, copy attached |
Scenario 3 — Lila Romano files the first Form B after a brand-new acquisition (Harbor Point Insurance).
| Form Section | What Lila Enters |
|---|---|
| Cover Page | Harbor Point Insurance Company, filed with Florida via the REFS portal |
| Item 1 | Became part of Coastal Holdings on 03/15/2026; control via acquisition of 100% of voting stock |
| Item 2 | New chart: Coastal Holdings, Inc. (FL) now owns 100% of Harbor Point (FL) |
| Item 3 | UCP Coastal Holdings, Inc.; individual founder Anthony Russo holds 60% |
| Item 4 | Russo’s 5-year history and that of two new directors |
| Item 5 | New post-acquisition management agreement; no dividends paid yet |
| Item 7 | Statement that transactions are not designed to avoid thresholds |
| Item 8 | Prior fiscal-year financials filed because current-year audit not yet available |
| Item 10 | Signed by new President Lila Romano in Tampa, FL |
How to File the Completed Form
Form B goes to the insurer’s domiciliary state insurance department, and the channel depends on the state. Confirm the number of copies, the exact address, and whether a wet signature is needed before you submit.
- Online portal (most common today). Florida requires filing through its REFS industry portal by 5:00 p.m. on the due date, and California requires all financial filings electronically with electronic signatures accepted. There is typically no separate filing fee for Form B itself, and your proof of filing is the portal’s electronic confirmation receipt, which you should save.
- By mail or personal delivery. Section 4B of the model directs filers to send the stated number of complete copies, including all exhibits, to the Insurance Commissioner at the state’s address, attention to the named division. At least one copy must be signed, unsigned copies must be conformed, and your proof of filing is a certified-mail receipt or a date-stamped delivery copy.
- Lead-state and NAIC electronic filing. For consolidated or group filings, some materials are filed with the NAIC in electronic form in addition to the state, so check whether your lead state routes anything to the NAIC.
The single most important deadline rule sits in the Model Act: registered insurers file the annual statement each year, and an amendment under Section 16 of the regulation must be filed within 15 days after the end of any month in which there is a material change. Always verify your state’s specific annual due date, since states tie it to fiscal year-end.
What Happens After You File
Once Form B lands, the domiciliary regulator’s financial analysis team reviews it to map your group, test the affiliate transactions against the materiality threshold, and confirm the ultimate controlling person and its financials check out. Most filings are accepted into the company’s file without any back-and-forth.
If something is unclear or missing, the commissioner can demand more under Section 7, which lets the regulator request any further material information needed to keep the filing from being misleading. A weak organizational chart or a thin Item 5 is the usual reason analysts reach back out, so a clean first filing saves weeks.
The data also feeds broader oversight. Regulators use Form B alongside the Form F enterprise risk report and the group capital calculation to judge the whole group’s health, and a troubling pattern can prompt a financial examination. If a material change happens after you file, the clock starts on that 15-day amendment window, so keep monitoring your group’s deals all year.
Mistakes to Avoid When Filling Out the Form
- Using a trade name instead of the chartered legal name in Item 1, which prevents the state from matching the filing to its licensing records.
- Filing an outdated organizational chart in Item 2, which is the most frequent reason analysts return a Form B for correction.
- Leaving non-insurance affiliates off the chart, which makes the structure look incomplete and invites a Section 7 demand.
- Naming an intermediate parent as the ultimate controlling person, which misstates the entire control chain and can void the filing’s reliability.
- Omitting a director or officer who served part of the year in Item 4, which regulators read as concealment.
- Splitting one large affiliate deal into smaller pieces to stay under the threshold, which Item 7 targets and which is treated as evasion.
- Reporting only cash transactions in Item 5, which wrongly leaves out guarantees, stock pledges, and service contracts.
- Hiding a concluded regulatory matter in Item 6, when the form covers proceedings concluded in the prior fiscal year.
- Skipping Item 7’s anti-evasion statement, which leaves the filing incomplete and triggers a deficiency notice.
- Attaching unaudited or stale financials in Item 8, which fails the independent-accountant certification.
- Filing Form B without the companion Form C, which makes the annual filing incomplete on its face.
- Having an unauthorized employee sign Item 10, which voids the certification and the legal validity of the filing.
Do’s and Don’ts
Do’s
- Do start from your state’s current Form B template, because captions match your statute and the reviewer’s checklist.
- Do build the organizational chart first, because every other item leans on an accurate structure.
- Do measure each transaction against December 31 admitted assets, because that is the exact basis for the materiality threshold.
- Do answer negative items affirmatively, because Section 4 requires a statement even when the answer is “none.”
- Do keep your filing receipt, because it is your only proof you met the deadline.
- Do calendar the 15-day amendment rule, because material changes mid-year carry their own deadline.
Don’ts
- Don’t paraphrase the item captions, because the form requires the exact numbers and captions to be reproduced.
- Don’t assume last year’s chart still works, because acquisitions and dissolutions happen quietly.
- Don’t bury a material transaction in vague wording, because the description must let the commissioner properly evaluate it.
- Don’t sign without verifying authority, because an unauthorized signature invalidates the certification.
- Don’t forget the exhibits, because Item 8 financials and the auditor’s certificate are mandatory.
- Don’t file Form B and skip Form C, because they are legal companions.
Filing on Your Own vs. With Professional Help
Many smaller insurers complete Form B with in-house compliance staff, while larger groups lean on outside counsel or consultants. The right choice depends on how complex your corporate structure and transactions are.
Pros and Cons of Filing In-House vs. With Help
| Filing In-House | Filing With Professional Help |
|---|---|
| Lower cost, because you avoid outside fees | Higher cost, because attorneys and consultants bill for the work |
| Faster for simple, single-state structures | Better for complex multi-tier groups, because experts map control cleanly |
| Builds internal knowledge year over year | Reduces risk of a missed threshold or a defective certification |
| Risk of errors if staff lack regulatory depth | Strong support if a Section 7 demand or examination follows |
| Direct control over timing and content | May catch subtle materiality and incorporation-by-reference issues you would miss |
FAQs
Is Form B filed every year?
Yes. Form B is an annual registration statement under Section 14 of Model #450, and a companion Form C summarizing changes must be filed with it each year.
Is Form B filed with the NAIC or the state?
No. You file Form B with your insurer’s domiciliary state insurance commissioner, not directly with the NAIC, though the NAIC writes the model the states adopt.
Do I list non-insurance affiliates on the Item 2 chart?
Yes. Item 2 requires every affiliated person in the system, including non-insurers, with ownership percentages, organization type, and state of domicile.
Do I name an intermediate parent or the top entity as the ultimate controlling person in Item 3?
No. You name only the person at the very top that is controlled by no one else, even if several parents sit in between.
Do I report a transaction below the materiality threshold in Item 5?
No. Sales, loans, investments, or guarantees of one-half of one percent or less of the registrant’s December 31 admitted assets are deemed not material.
Do I disclose minor traffic violations for officers in Item 4?
No. Item 4 expressly excludes minor traffic violations, but every more serious conviction must be disclosed for directors and officers.
Do I have to include Item 7 if there were no affiliate transactions?
Yes. You still include the statement that transactions are not designed to avoid statutory thresholds, because the item is part of a complete filing.
Do I attach the registrant’s own audited financials in Item 8?
No. Item 8 requires the ultimate controlling person’s annual financial statements and an independent accountant’s certificate, not just the registrant’s.
Is an extension possible if a document is not ready?
Yes. Under Section 6, you file a separate request explaining why timely filing is impractical, and it is deemed granted unless the commissioner denies it in time.
Do I need to amend Form B during the year?
Yes. Under Section 16, you must file an amendment within 15 days after the end of any month in which a material change to the registration occurs.
Can one insurer file Form B for the whole group?
Yes. Section 17 allows consolidated registration, where the principal insurer files one statement on behalf of all affiliated insurers required to register.
Do I report a settled regulatory action in Item 6 if it ended in my favor?
Yes. Item 6 covers proceedings concluded within the preceding fiscal year, so a favorable outcome does not excuse you from disclosing it.
Is an electronic signature always accepted on Item 10?
No. Many states accept electronic signatures, but some still require a conformed or sealed signature, so confirm your domiciliary state’s portal rules.
Do I file Form C separately from Form B?
No. Form C is filed together with Form B as its companion, summarizing every change since the prior year’s registration statement.
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