Vermont Annual Statement Filing Instructions for Domestic Special Purpose Financial Captives (SPFCs)
* SPFCs are NOT required to file with the NAIC.
| * Note: Only electronic submissions will be accepted. | Due Date |
|---|---|
| DELIVERY INSTRUCTIONS | |
| Electronic submission to CaptiveMail@state.vt.us | |
| NAIC FINANCIAL STATEMENTS | |
| Annual Statement (8 ½ " x 14") *Note: Copy of tax return to be included with the annual report filing to the Department. | prior to 3/1 |
| Quarterly Statement (8 ½ " x 14") | 5/15, 8/15, 11/15 |
| NAIC SUPPLEMENTS | |
| Supplemental Compensation Exhibit | prior to 3/1 |
| Risk-Based Capital Report | prior to 3/1 |
| Management Discussion & Analysis | 4/1 |
| Investment Risk Interrogatories | 4/1 |
| AUDITED FINANCIAL STATEMENTS | |
| Audited Financial Statements | 6/30 |
| Report of Evaluation of Internal Controls | 6/30 |
| Accountant's Letter | 6/30 |
| Certification of Review of Audit Workpapers | 6/30 |
| CERTIFICATION OF LOSS RESERVES AND LOSS EXPENSE RESERVES | |
| Statement of Actuarial Opinion | 6/30 |
| Statement of non-guaranteed elements - NAIC Exhibit 5 Int. #3 | 6/30 |
| Statement of par/non-par policies - NAIC Exhibit 5 Int. #1.1 | 6/30 |
| OTHER REQUIRED FILINGS | |
| Material Variances Letter | 6/30 |
|
Premium tax return and payment mailed to: Premium tax checks payable to: *Note: Copy of tax return to be included with the annual report filing to the Department. |
2/28 |
| License renewal fees of $500 payable to: Department of Financial Regulation | 4/1 |