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Captive Insurance Annual Filing Requirements
Captive Insurance Annual Filing Requirements

Annual Report - Dec 31 Year End:

  • Annual Statement* - due 3/1
  • RBC Report** - due 3/1


Audited Financial Statement - Dec 31 Year End:

  • Audited Financial Statement - due 6/1
  • Report of Evaluation of Internal Controls - due 6/1
  • Accountant's Letter - due 6/1


Certification of Loss Reserves and Loss Reserves - Dec 31 Year End:

  • Statement of Actuarial Opinion - due 3/1
  • Actuarial Memorandum - due 5/1


Premium Based Fee Filings - Dec 31 Year End:

  • Premium Based Fee Return - due 3/1
  • Premium Based Fee checks payable to: Treasurer - State of Ohio - due 3/1


Other Required Filings:

  • License Renewal Form - due 3/1
  • License Renewal Fee - $500.00 payable to: Treasurer - State of Ohio - due 3/1

Delivery Address:

 

*In accordance with Ohio Administrative Code 3901-11-03(J)(2), the annual statement shall be prepared using the NAIC forms and instructions for life, accident and health companies. 

**Special purpose captives only, in accordance with Ohio Revised Code 3964.07(G)(1) and 3903.82.

All items may be filed electronically or in hard copy, but must be received by the due date. If the due date falls on a weekend or holiday, the due date is the next business day.
 
Annual statements must be prepared under oath and signed by the chief financial officer and at least one additional executive officer of the captive insurance company OR a majority of its board of directors.
 
Amended filings may also be filed electronically or hard copy, but must contain an executed Jurat Page and an explanation for the amendment.