Florida Senate - 2014                             CS for SB 1308
       
       
        
       By the Committee on Banking and Insurance; and Senator Simmons
       
       
       
       
       
       597-02475-14                                          20141308c1
    1                        A bill to be entitled                      
    2         An act relating to insurer solvency; amending s.
    3         624.10, F.S.; providing additional definitions
    4         applicable to the Florida Insurance Code; amending s.
    5         624.319, F.S.; clarifying that production of documents
    6         does not waive the attorney-client or work-product
    7         privileges; amending s. 624.402, F.S.; conforming a
    8         cross-reference; amending s. 624.4085, F.S.; revising
    9         a definition; providing additional calculations for
   10         determining whether an insurer has a company action
   11         level event; revising provisions relating to mandatory
   12         control level events; amending s. 624.424, F.S.;
   13         requiring an insurer’s annual statement to include an
   14         actuarial opinion summary; providing criteria for such
   15         summary; providing an exception for life and health
   16         insurers; updating provisions; requiring insurers
   17         reinsuring through a captive insurance company to file
   18         a report containing certain information; amending s.
   19         625.121, F.S.; revising the Standard Valuation Law;
   20         distinguishing the provisions from valuations done
   21         pursuant to the National Association of Insurance
   22         Commissioner’s (NAIC) valuation manual and
   23         incorporating certain provisions included in the
   24         manual; exempting certain documents from civil
   25         proceedings; revising the methods for evaluating the
   26         valuation of industrial life insurance policies;
   27         revising provisions relating to calculating additional
   28         premium; updating provisions relating to reserve
   29         calculations for indeterminate premium plans; creating
   30         s. 625.1212, F.S.; providing for the valuation of
   31         policies and contracts after the adoption of the
   32         NAIC’s valuation manual; providing applicability;
   33         defining terms; requiring the office to value insurer
   34         reserves; requiring actuarial opinions of the reserves
   35         and a supporting memorandum to the opinions; requiring
   36         the insurer to apply the standard prescribed in the
   37         valuation manual; providing exceptions; providing
   38         requirements for a principle-based valuation of
   39         reserves; requiring an insurer to submit certain data
   40         to the office; directing the Financial Services
   41         Commission to adopt rules; creating s. 625.1214, F.S.;
   42         providing for the use of confidential information;
   43         prohibiting the use of such information in private
   44         civil actions; amending s. 627.476, F.S.; revising the
   45         Standard Nonforfeiture Law; distinguishing provisions
   46         subject to the valuation manual and providing for the
   47         application of tables found in the manual; amending s.
   48         628.461, F.S.; revising the amount of outstanding
   49         voting securities of a domestic stock insurer or a
   50         controlling company which a person is prohibited from
   51         acquiring unless certain requirements have been met;
   52         deleting a provision authorizing an insurer to file a
   53         disclaimer of affiliation and control in lieu of a
   54         letter notifying the Office of Insurance Regulation of
   55         the Financial Services Commission of the acquisition
   56         of the voting securities of a domestic stock company
   57         under certain circumstances; requiring the statement
   58         notifying the office to include additional
   59         information; conforming a provision to changes made by
   60         the act; providing that control is presumed to exist
   61         under certain conditions; specifying how control may
   62         be rebutted and how a controlling interest may be
   63         divested; deleting definitions; amending s. 628.801,
   64         F.S.; requiring an insurer to annually file a
   65         registration statement by a specified date; revising
   66         the requirements and standards for the rules
   67         establishing the information and statement form for
   68         the registration; requiring an insurer to file an
   69         annual enterprise risk report; authorizing the office
   70         to conduct examinations to determine the financial
   71         condition of registrants; providing that failure to
   72         file a registration or report is a violation of the
   73         section; providing additional grounds, requirements,
   74         and conditions with respect to a waiver from the
   75         registration requirements; amending s. 628.803, F.S.;
   76         providing sanctions for persons who violate certain
   77         provisions relating to the acquisition of controlling
   78         stock; creating s. 628.804, F.S.; providing for the
   79         groupwide supervision of international insurance
   80         groups; defining terms; providing for the selection of
   81         a groupwide supervisor; authorizing the commission to
   82         adopt rules; creating s. 628.805, F.S.; authorizing
   83         the office to participate in supervisory colleges;
   84         authorizing the office to assess fees on insurers for
   85         participation; amending ss. 636.045 and 641.225, F.S.;
   86         applying certain statutes related to solvency to
   87         prepaid limited health service organizations and
   88         health maintenance organizations; amending s. 641.255,
   89         F.S.; providing for applicability of specified
   90         provisions to a health maintenance organization that
   91         is a member of a holding company; providing effective
   92         dates and a contingent effective date.
   93          
   94  Be It Enacted by the Legislature of the State of Florida:
   95  
   96         Section 1. Section 624.10, Florida Statutes, is amended to
   97  read:
   98         624.10 Other definitions Transacting insurance.—As used in
   99  the Florida Insurance Code, the term:
  100         (1) “Affiliate” means an entity that exercises control over
  101  or is directly or indirectly controlled by the insurer through:
  102         (a) Equity ownership of voting securities;
  103         (b) Common managerial control; or
  104         (c) Collusive participation by the management of the
  105  insurer and affiliate in the management of the insurer or the
  106  affiliate.
  107         (2) “Affiliated person” of another person means:
  108         (a) The spouse of the other person;
  109         (b) The parents of the other person and their lineal
  110  descendants, or the parents of the other person’s spouse and
  111  their lineal descendants;
  112         (c) A person who directly or indirectly owns or controls,
  113  or holds with the power to vote, 10 percent or more of the
  114  outstanding voting securities of the other person;
  115         (d) A person, 10 percent or more of whose outstanding
  116  voting securities are directly or indirectly owned or
  117  controlled, or held with power to vote, by the other person;
  118         (e) A person or group of persons who directly or indirectly
  119  control, are controlled by, or are under common control with the
  120  other person;
  121         (f) An officer, director, partner, copartner, or employee
  122  of the other person;
  123         (g) If the other person is an investment company, an
  124  investment adviser of such company, or a member of an advisory
  125  board of such company;
  126         (h) If the other person is an unincorporated investment
  127  company not having a board of directors, the depositor of such
  128  company; or
  129         (i) A person who has entered into a written or unwritten
  130  agreement to act in concert with the other person in acquiring
  131  or limiting the disposition of securities of a domestic stock
  132  insurer or controlling company.
  133         (3) “Control,” including the terms “controlling,”
  134  “controlled by,” and “under common control with,” means the
  135  direct or indirect possession of the power to direct or cause
  136  the direction of the management and policies of a person,
  137  whether through the ownership of voting securities, by contract
  138  other than a commercial contract for goods or nonmanagement
  139  services, or otherwise. Control is presumed to exist if a
  140  person, directly or indirectly, owns, controls, holds with the
  141  power to vote, or holds proxies representing 10 percent or more
  142  of the voting securities of another person.
  143         (4) “NAIC” means the National Association of Insurance
  144  Commissioners.
  145         (5) “Transact” with respect to insurance includes any of
  146  the following, in addition to other applicable provisions of
  147  this code:
  148         (a)(1) Solicitation or inducement.
  149         (b)(2) Preliminary negotiations.
  150         (c)(3) Effectuation of a contract of insurance.
  151         (d)(4) Transaction of matters subsequent to effectuation of
  152  a contract of insurance and arising out of it.
  153         Section 2. Subsection (2) of section 624.319, Florida
  154  Statutes, is amended to read:
  155         624.319 Examination and investigation reports.—
  156         (2) The examination report when so filed is shall be
  157  admissible in evidence in any action or proceeding brought by
  158  the department or office against the person examined, or against
  159  its officers, employees, or agents. In all other proceedings,
  160  the admissibility of the examination report is governed by the
  161  evidence code. The department or office or its examiners may at
  162  any time testify and offer other proper evidence as to
  163  information secured or matters discovered during the course of
  164  an examination, regardless of whether or not a written report of
  165  the examination has been either made, furnished, or filed in the
  166  department or office. The production of documents during the
  167  course of an examination or investigation does not constitute a
  168  waiver of the attorney-client or work-product privileges.
  169         Section 3. Paragraph (c) of subsection (8) of section
  170  624.402, Florida Statutes, is amended to read:
  171         624.402 Exceptions, certificate of authority required.—A
  172  certificate of authority shall not be required of an insurer
  173  with respect to:
  174         (8)
  175         (c) Subject to the limitations provided in this subsection,
  176  services, including those listed in the definition of the term
  177  “transact” in s. 624.10, may be provided by the insurer or an
  178  affiliated person as defined in s. 624.04 under common ownership
  179  or control with the insurer.
  180         Section 4. Paragraph (g) of subsection (1), paragraph (a)
  181  of subsection (3), and paragraph (b) of subsection (6) of
  182  section 624.4085, Florida Statutes, are amended to read:
  183         624.4085 Risk-based capital requirements for insurers.—
  184         (1) As used in this section, the term:
  185         (g) “Life and health insurer” means an any insurer
  186  authorized or eligible under the Florida Insurance Code to
  187  underwrite life or health insurance. The term includes a
  188  property and casualty insurer that writes accident and health
  189  insurance only. Effective January 1, 2015, the term also
  190  includes a health maintenance organization that is authorized in
  191  this state and one or more other states, jurisdictions, or
  192  countries and a prepaid limited health service organization that
  193  is authorized in this state and one or more other states,
  194  jurisdictions, or countries.
  195         (3)(a) A company action level event includes:
  196         1. The filing of a risk-based capital report by an insurer
  197  which indicates that:
  198         a. The insurer’s total adjusted capital is greater than or
  199  equal to its regulatory action level risk-based capital but less
  200  than its company action level risk-based capital; or
  201         b. If a life and health insurer reports using the life and
  202  health annual statement instructions, the insurer has total
  203  adjusted capital that is greater than or equal to its company
  204  action level risk-based capital, but is less than the product of
  205  its authorized control level risk-based capital and 3.0 2.5, and
  206  has a negative trend;
  207         c. Effective January 1, 2015, if a life and health or
  208  property and casualty insurer reports using the health annual
  209  statement instructions, the insurer or organization has total
  210  adjusted capital that is greater than or equal to its company
  211  action level risk-based capital, but is less than the product of
  212  its authorized control level risk-based capital and 3.0, and
  213  triggers the trend test determined in accordance with the trend
  214  test calculation included in the Risk-Based Capital Forecasting
  215  and Instructions, Health, updated annually by the NAIC; or
  216         d. If a property and casualty insurer reports using the
  217  property and casualty annual statement instructions, the insurer
  218  has total adjusted capital that is greater than or equal to its
  219  company action level risk-based capital, but less than the
  220  product of its authorized control level risk-based capital and
  221  3.0, and triggers the trend test determined in accordance with
  222  the trend test calculation included in the Risk-Based Capital
  223  Forecasting and Instructions, Property/Casualty, updated
  224  annually by the NAIC;
  225         2. The notification by the office to the insurer of an
  226  adjusted risk-based capital report that indicates an event in
  227  subparagraph 1., unless the insurer challenges the adjusted
  228  risk-based capital report under subsection (7); or
  229         3. If, under subsection (7), an insurer challenges an
  230  adjusted risk-based capital report that indicates an event in
  231  subparagraph 1., the notification by the office to the insurer
  232  that the office has, after a hearing, rejected the insurer’s
  233  challenge.
  234         (6)
  235         (b) If a mandatory control level event occurs:
  236         1. With respect to a life and health insurer, the office
  237  shall, after due consideration of s. 624.408, and effective
  238  January 1, 2015, ss. 636.045 and 641.225, take any action
  239  necessary to place the insurer under regulatory control,
  240  including any remedy available under chapter 631. A mandatory
  241  control level event is sufficient ground for the department to
  242  be appointed as receiver as provided in chapter 631. The office
  243  may forego taking action for up to 90 days after the mandatory
  244  control level event if the office finds there is a reasonable
  245  expectation that the mandatory control level event may be
  246  eliminated within the 90-day period.
  247         2. With respect to a property and casualty insurer, the
  248  office shall, after due consideration of s. 624.408, take any
  249  action necessary to place the insurer under regulatory control,
  250  including any remedy available under chapter 631, or, in the
  251  case of an insurer that is not writing new business, may allow
  252  the insurer to continue to operate under the supervision of the
  253  office. In either case, the mandatory control level event is
  254  sufficient ground for the department to be appointed as receiver
  255  as provided in chapter 631. The office may forego taking action
  256  for up to 90 days after the mandatory control level event if the
  257  office finds there is a reasonable expectation that the
  258  mandatory control level event may will be eliminated within the
  259  90-day period.
  260         Section 5. Subsection (1) and paragraph (e) of subsection
  261  (8) of section 624.424, Florida Statutes, are amended, and
  262  subsection (11) is added to that section, to read:
  263         624.424 Annual statement and other information.—
  264         (1)(a) Each authorized insurer shall file with the office
  265  full and true statements of its financial condition,
  266  transactions, and affairs. An annual statement covering the
  267  preceding calendar year shall be filed on or before March 1, and
  268  quarterly statements covering the periods ending on March 31,
  269  June 30, and September 30 shall be filed within 45 days after
  270  each such date. The office may, for good cause, grant an
  271  extension of time for filing of an annual or quarterly
  272  statement. The statements must shall contain information
  273  generally included in insurers’ financial statements prepared in
  274  accordance with generally accepted insurance accounting
  275  principles and practices and in a form generally used utilized
  276  by insurers for financial statements, sworn to by at least two
  277  executive officers of the insurer or, if a reciprocal insurer,
  278  by the oath of the attorney in fact or its like officer if a
  279  corporation. To facilitate uniformity in financial statements
  280  and to facilitate office analysis, the commission may by rule
  281  adopt the form and instructions for financial statements
  282  approved by the NAIC in 2014 National Association of Insurance
  283  Commissioners in 2002, and may adopt subsequent amendments
  284  thereto if the methodology remains substantially consistent, and
  285  may by rule require each insurer to submit to the office, or
  286  such organization as the office may designate, all or part of
  287  the information contained in the financial statement in a
  288  computer-readable form compatible with the electronic data
  289  processing system specified by the office.
  290         (b) Each insurer’s annual statement must contain:
  291         1. A statement of opinion on loss and loss adjustment
  292  expense reserves made by a member of the American Academy of
  293  Actuaries or by a qualified loss reserve specialist, pursuant to
  294  under criteria established by rule of the commission. In
  295  adopting the rule, the commission shall must consider any
  296  criteria established by the NAIC National Association of
  297  Insurance Commissioners. The office may require semiannual
  298  updates of the annual statement of opinion for as to a
  299  particular insurer if the office has reasonable cause to believe
  300  that such reserves are understated to the extent of materially
  301  misstating the financial position of the insurer. Workpapers in
  302  support of the statement of opinion must be provided to the
  303  office upon request. This paragraph does not apply to life
  304  insurance, health insurance, or title insurance.
  305         2. An actuarial opinion summary written by the insurer’s
  306  appointed actuary. The summary must be filed in accordance with
  307  the appropriate NAIC property and casualty annual statement
  308  instructions. Proprietary business information contained in the
  309  summary is confidential and exempt under s. 624.4212, and the
  310  summary and related information are not subject to subpoena or
  311  discovery or admissible in evidence in a private civil action.
  312  Neither the office nor any person who received documents,
  313  materials, or other information while acting under the authority
  314  of the office, or with whom such information is shared pursuant
  315  to s. 624.4212, may testify in a private civil action concerning
  316  such confidential information. However, the department or office
  317  may use the confidential and exempt information in the
  318  furtherance of any regulatory or legal action brought against an
  319  insurer as a part of the official duties of the department or
  320  office. No waiver of any other applicable claim of
  321  confidentiality or privilege may occur as a result of a
  322  disclosure to the office under this section or any other section
  323  of the insurance code. This paragraph does not apply to life and
  324  health insurers subject to s. 625.121(3) before the operative
  325  date of the valuation manual as defined in s. 625.1212(2), and
  326  does not apply to life and health insurers subject to s.
  327  625.1212(4) on or after such operative date.
  328         (c) The commission may by rule require reports or filings
  329  required under the insurance code to be submitted by electronic
  330  means in a computer-readable form compatible with the electronic
  331  data processing equipment specified by the commission.
  332         (8)
  333         (e) The commission shall adopt rules to administer
  334  implement this subsection, which rules must be in substantial
  335  conformity with the 2006 Annual Financial Reporting Model
  336  Regulation 1998 Model Rule requiring annual audited financial
  337  reports adopted by the NAIC National Association of Insurance
  338  Commissioners or subsequent amendments, except where
  339  inconsistent with the requirements of this subsection. Any
  340  exception to, waiver of, or interpretation of accounting
  341  requirements of the commission must be in writing and signed by
  342  an authorized representative of the office. An No insurer may
  343  not raise an as a defense in any action, any exception to,
  344  waiver of, or interpretation of accounting requirements as a
  345  defense in an action, unless previously issued in writing by an
  346  authorized representative of the office.
  347         (11) Each insurer doing business in this state which
  348  reinsures through a captive insurance company as defined in s.
  349  628.901, but without regard to domiciliary status, shall, in
  350  conjunction with the annual financial statement required under
  351  paragraph (1)(a), file a report with the office containing
  352  financial information specific to reinsurance assumed by each
  353  captive.
  354         (a) The report shall be filed as a separate schedule
  355  designed to avoid duplication of disclosures required by the
  356  NAIC’s annual statement and instructions.
  357         (b) Insurers must:
  358         1. Identify the products ceded to the captive and whether
  359  the products are subject to rule 69O-164.020, Florida
  360  Administrative Code, the NAIC Valuation of Life Insurance
  361  Policies Regulation (Model #830), or the NAIC Actuarial
  362  Guideline XXXVIII (AG 38).
  363         2. Disclose the assets of the captive in the format
  364  prescribed in the NAIC annual statement schedules.
  365         3. Include a stand-alone actuarial opinion or certification
  366  identifying the differences between the assets the ceding
  367  company would be required to hold and the assets held by the
  368  captive.
  369         Section 6. Subsection (2), paragraphs (a) and (b) of
  370  subsection (3), subsection (5), paragraph (e) of subsection (6),
  371  and subsections (10), (11), and (12) of section 625.121, Florida
  372  Statutes, are amended to read:
  373         625.121 Standard Valuation Law; life insurance.—
  374         (2) ANNUAL VALUATION.—The office shall annually value, or
  375  cause to be valued, the reserves reserve liabilities,
  376  hereinafter called “reserves,” for all outstanding life
  377  insurance policies and annuity and pure endowment contracts of
  378  each every life insurer doing business in this state, and may
  379  certify the amount of any such reserves, specifying the
  380  mortality table or tables, rate or rates of interest, and
  381  methods, net-level premium method or others, used in the
  382  calculation of such reserves. In the case of an alien insurer,
  383  such valuation is shall be limited to its insurance transactions
  384  in the United States. In calculating such reserves, the office
  385  may use group methods and approximate averages for fractions of
  386  a year or otherwise, and. It may accept in its discretion the
  387  insurer’s calculation of such reserves. In lieu of the valuation
  388  of the reserves herein required of a any foreign or alien
  389  insurer, the office it may accept any valuation made or caused
  390  to be made by the insurance supervisory official of any state or
  391  other jurisdiction if the when such valuation complies with the
  392  minimum standard herein provided under this section and if the
  393  official of such state or jurisdiction accepts as sufficient and
  394  valid for all legal purposes the certificate of valuation of the
  395  office when such certificate states the valuation to have been
  396  made in a specified manner according to which the aggregate
  397  reserves would be at least as large as if they had been computed
  398  in the manner prescribed by the law of that state or
  399  jurisdiction. If a When any such valuation is made by the
  400  office, the office it may use its the actuary of the office or
  401  employ an actuary for that the purpose; and the reasonable
  402  compensation of the actuary, at a rate approved by the office,
  403  plus and reimbursement of travel expenses pursuant to s. 624.320
  404  upon demand by the office, supported by an itemized statement of
  405  such compensation and expenses, shall be paid by the insurer
  406  upon demand of the office. If When a domestic insurer furnishes
  407  the office with a valuation of its outstanding policies as
  408  computed by its own actuary or by an actuary deemed satisfactory
  409  for that the purpose by the office, the valuation shall be
  410  verified by the actuary of the office without cost to the
  411  insurer. This section applies to the calculation of reserves for
  412  policies and contracts not subject to s. 625.1212.
  413         (3) ACTUARIAL OPINION OF RESERVES.—
  414         (a)1. Each life insurer insurance company doing business in
  415  this state shall annually submit the opinion of a qualified
  416  actuary as to whether the reserves and related actuarial items
  417  held in support of the policies and contracts specified by the
  418  commission by rule are computed appropriately, are based on
  419  assumptions that which satisfy contractual provisions, are
  420  consistent with prior reported amounts, and comply with
  421  applicable laws of this state. The commission by rule shall
  422  define the specifics of this opinion and add any other items
  423  determined to be necessary to its scope.
  424         1.2. The opinion shall be submitted with the annual
  425  statement and must reflect reflecting the valuation of such
  426  reserve liabilities for each year ending on or before after
  427  December 31 of the year before the operative date of the
  428  valuation manual as defined in s. 625.1212(2), and in accordance
  429  with s. 625.1212(4) for each year thereafter, 1992.
  430         2.3. The opinion applies shall apply to all business in
  431  force, including individual and group health insurance plans, in
  432  the form and substance acceptable to the office as specified by
  433  rule of the commission.
  434         3.4. The commission may adopt rules providing the standards
  435  of the actuarial opinion consistent with standards adopted by
  436  the Actuarial Standards Board on December 31, 2013 2002, and
  437  subsequent revisions thereto if, provided that the standards
  438  remain substantially consistent.
  439         4.5.In the case of an opinion required to be submitted by
  440  a foreign or alien company, The office may accept an the opinion
  441  filed by a foreign or alien insurer that company with the
  442  insurance supervisory official of another state if the office
  443  determines that the opinion reasonably meets the requirements
  444  applicable to an insurer a company domiciled in this state.
  445         5.6.As used in For the purposes of this subsection, the
  446  term “qualified actuary” means a member in good standing of the
  447  American Academy of Actuaries who also meets the requirements
  448  specified by rule of the commission.
  449         6.7. Disciplinary action by the office against the insurer
  450  company or the qualified actuary shall be in accordance with the
  451  insurance code and related rules adopted by the commission.
  452         7.8. A memorandum in the form and substance specified by
  453  rule shall be prepared to support each actuarial opinion.
  454         8.9. If the insurer insurance company fails to provide a
  455  supporting memorandum at the request of the office within a
  456  period specified by rule of the commission, or if the office
  457  determines that the supporting memorandum provided by the
  458  insurer insurance company fails to meet the standards prescribed
  459  by rule of the commission, the office may engage a qualified
  460  actuary at the expense of the insurer company to review the
  461  opinion and the basis for the opinion and prepare such
  462  supporting memorandum as is required by the office.
  463         9.10. Except as otherwise provided in this subparagraph
  464  paragraph, any memorandum or other material in support of the
  465  opinion is confidential and exempt from the provisions of s.
  466  119.07(1) and is not subject to subpoena or discovery or
  467  admissible in evidence in any private civil action; however, the
  468  memorandum or other material may be released by the office with
  469  the written consent of the insurer company, or to the American
  470  Academy of Actuaries upon request stating that the memorandum or
  471  other material is required for the purpose of professional
  472  disciplinary proceedings and setting forth procedures
  473  satisfactory to the office for preserving the confidentiality of
  474  the memorandum or other material. If any portion of the
  475  confidential memorandum is cited by the insurer company in its
  476  marketing, or is cited before any governmental agency other than
  477  a state insurance department, or is released by the insurer
  478  company to the news media, no portion of the memorandum is
  479  confidential. Neither the office nor any person who receives
  480  documents, materials, or other information while acting under
  481  the authority of the office or with whom such information is
  482  shared pursuant to this paragraph may testify in a private civil
  483  action concerning the confidential documents, materials, or
  484  information. However, the department or office may use the
  485  confidential and exempt information in the furtherance of any
  486  regulatory or legal action brought against an insurer as a part
  487  of the official duties of the department or office. A waiver of
  488  an applicable privilege or claim of confidentiality in the
  489  documents, materials, or information may not occur as a result
  490  of disclosure to the office under this section or any other
  491  section of the insurance code, or as a result of sharing as
  492  authorized under s. 624.4212.
  493         (b) In addition to the opinion required by paragraph (a)
  494  subparagraph (a)1., the office may, pursuant to commission rule,
  495  require an opinion of the same qualified actuary as to whether
  496  the reserves and related actuarial items held in support of the
  497  policies and contracts specified by the commission by rule, when
  498  considered in light of the assets held by the insurer company
  499  with respect to the reserves and related actuarial items,
  500  including, but not limited to, the investment earnings on the
  501  assets and considerations anticipated to be received and
  502  retained under the policies and contracts, make adequate
  503  provision for the insurer’s company’s obligations under the
  504  policies and contracts, including, but not limited to, the
  505  benefits under, and expenses associated with, the policies and
  506  contracts.
  507         (5) MINIMUM STANDARD FOR VALUATION OF POLICIES AND
  508  CONTRACTS ISSUED ON OR AFTER OPERATIVE DATE OF THE STANDARD
  509  NONFORFEITURE LAW.—Except as otherwise provided in paragraph (h)
  510  and subsections (6), (13) (11), and (14), the minimum standard
  511  for the valuation of all such policies and contracts issued on
  512  or after the operative date of s. 627.476 (Standard
  513  Nonforfeiture Law for Life Insurance) shall be the
  514  commissioners’ reserve valuation method defined in subsections
  515  (7), (11), and (14); 5 percent interest for group annuity and
  516  pure endowment contracts and 3.5 percent interest for all other
  517  such policies and contracts, or in the case of life insurance
  518  policies and contracts, other than annuity and pure endowment
  519  contracts, issued on or after July 1, 1973, 4 percent interest
  520  for such policies issued prior to October 1, 1979, and 4.5
  521  percent interest for such policies issued on or after October 1,
  522  1979; and the following tables:
  523         (a) For all ordinary policies of life insurance issued on
  524  the standard basis, excluding any disability and accidental
  525  death benefits in such policies:
  526         1. For policies issued before prior to the operative date
  527  of s. 627.476(9), the commissioners’ 1958 Commissioners Standard
  528  Ordinary (CSO) Mortality Table; except that, for any category of
  529  such policies issued on female risks, modified net premiums and
  530  present values, referred to in subsection (7), may be calculated
  531  according to an age up to not more than 6 years younger than the
  532  actual age of the insured.
  533         2. For policies issued on or after the operative date of s.
  534  627.476(9), the commissioners’ 1980 Commissioners Standard
  535  Ordinary Mortality Table or, at the election of the insurer for
  536  any one or more specified plans of life insurance, the
  537  commissioners’ 1980 Commissioners Standard Ordinary Mortality
  538  Table with Ten-Year Select Mortality Factors.
  539         3. For policies issued on or after July 1, 2004, ordinary
  540  mortality tables, adopted after 1980 by the NAIC National
  541  Association of Insurance Commissioners, adopted by rule by the
  542  commission for use in determining the minimum standard of
  543  valuation for such policies.
  544         (b) For all industrial life insurance policies issued on
  545  the standard basis, excluding any disability and accidental
  546  death benefits in such policies:
  547         1. For policies issued before prior to the first date to
  548  which the commissioners’ 1961 Commissioners Standard Industrial
  549  Mortality Table is applicable according to s. 627.476, the 1941
  550  Standard Industrial Mortality Table; and
  551         2. For such policies issued on or after that date, the
  552  commissioners’ 1961 Commissioners Standard Industrial Mortality
  553  Table; and
  554         3. For policies issued on or after October 1, 2014, a
  555  Commissioners Standard Industrial Mortality Table adopted by the
  556  NAIC after 1980 which is adopted by rule of the commission for
  557  use in determining the minimum standard of valuation for such
  558  policies.
  559         (c) For individual annuity and pure endowment contracts,
  560  excluding any disability and accidental death benefits in such
  561  policies, the 1937 Standard Annuity Mortality Table or, at the
  562  option of the insurer, the Annuity Mortality Table for 1949,
  563  Ultimate, or any modification of either of these tables approved
  564  by the office.
  565         (d) For group annuity and pure endowment contracts,
  566  excluding any disability and accidental death benefits in such
  567  policies, the Group Annuity Mortality Table for 1951; any
  568  modification of such table approved by the office; or, at the
  569  option of the insurer, any of the tables or modifications of
  570  tables specified for individual annuity and pure endowment
  571  contracts.
  572         (e) For total and permanent disability benefits in or
  573  supplementary to ordinary policies or contracts:
  574         1. For policies or contracts issued on or after January 1,
  575  1966, the tables of period 2 disablement rates and the 1930 to
  576  1950 termination rates of the 1952 disability study of the
  577  Society of Actuaries, with due regard to the type of benefit;
  578         2. For policies or contracts issued on or after January 1,
  579  1961, and before prior to January 1, 1966, either of the tables
  580  specified in subparagraph 1. those tables or, at the option of
  581  the insurer, the class three disability table (1926);
  582         3. For policies issued before prior to January 1, 1961, the
  583  class three disability table (1926); and
  584         4. For policies or contracts issued on or after July 1,
  585  2004, tables of disablement rates and termination rates adopted
  586  after 1980 by the NAIC National Association of Insurance
  587  Commissioners, adopted by rule by the commission for use in
  588  determining the minimum standard of valuation for those policies
  589  or contracts.
  590  
  591  Any such table for active lives shall be combined with a
  592  mortality table permitted for calculating the reserves for life
  593  insurance policies.
  594         (f) For accidental death benefits in or supplementary to
  595  policies:
  596         1. For policies issued on or after January 1, 1966, the
  597  1959 Accidental Death Benefits Table;
  598         2. For policies issued on or after January 1, 1961, and
  599  before prior to January 1, 1966, the 1959 Accidental Death
  600  Benefits either that Table or, at the option of the insurer, the
  601  Intercompany Double Indemnity Mortality Table;
  602         3. For policies issued before prior to January 1, 1961, the
  603  Intercompany Double Indemnity Mortality Table; and
  604         4. For policies issued on or after July 1, 2004, tables of
  605  accidental death benefits adopted after 1980 by the NAIC
  606  National Association of Insurance Commissioners, adopted by rule
  607  by the commission for use in determining the minimum standard of
  608  valuation for those policies.
  609  
  610  Either table shall be combined with a mortality table permitted
  611  for calculating the reserves for life insurance policies.
  612         (g) For group life insurance, life insurance issued on the
  613  substandard basis, and other special benefits, such tables as
  614  may be approved by the office as being sufficient with relation
  615  to the benefits provided by such policies.
  616         (h) Except as provided in subsection (6), the minimum
  617  standard for the valuation of all individual annuity and pure
  618  endowment contracts issued on or after the operative date of
  619  this paragraph and for all annuities and pure endowments
  620  purchased on or after such operative date under group annuity
  621  and pure endowment contracts shall be the commissioners’ reserve
  622  valuation method defined in subsection (7) and the following
  623  tables and interest rates:
  624         1. For individual annuity and pure endowment contracts
  625  issued before prior to October 1, 1979, excluding any disability
  626  and accidental death benefits in such contracts, the 1971
  627  Individual Annuity Mortality Table, or any modification of this
  628  table approved by the office, and 6 percent interest for single
  629  premium immediate annuity contracts and 4 percent interest for
  630  all other individual annuity and pure endowment contracts.
  631         2. For individual single-premium immediate annuity
  632  contracts issued on or after October 1, 1979, and before prior
  633  to October 1, 1986, excluding any disability and accidental
  634  death benefits in such contracts, the 1971 Individual Annuity
  635  Mortality Table, or any modification of this table approved by
  636  the office, and 7.5 percent interest. For such contracts issued
  637  on or after October 1, 1986, the 1983 Individual Annual
  638  Mortality Table, or any modification of such table approved by
  639  the office, and the applicable calendar year statutory valuation
  640  interest rate as described in subsection (6).
  641         3. For individual annuity and pure endowment contracts
  642  issued on or after October 1, 1979, and before prior to October
  643  1, 1986, other than single-premium immediate annuity contracts,
  644  excluding any disability and accidental death benefits in such
  645  contracts, the 1971 Individual Annuity Mortality Table, or any
  646  modification of this table approved by the office, and 5.5
  647  percent interest for single-premium deferred annuity and pure
  648  endowment contracts and 4.5 percent interest for all other such
  649  individual annuity and pure endowment contracts. For such
  650  contracts issued on or after October 1, 1986, the 1983
  651  Individual Annual Mortality Table, or any modification of such
  652  table approved by the office, and the applicable calendar year
  653  statutory valuation interest rate as described in subsection
  654  (6).
  655         4. For all annuities and pure endowments purchased before
  656  prior to October 1, 1979, under group annuity and pure endowment
  657  contracts, excluding any disability and accidental death
  658  benefits purchased under such contracts, the 1971 Group Annuity
  659  Mortality Table, or any modification of this table approved by
  660  the office, and 6 percent interest.
  661         5. For all annuities and pure endowments purchased on or
  662  after October 1, 1979, and before prior to October 1, 1986,
  663  under group annuity and pure endowment contracts, excluding any
  664  disability and accidental death benefits purchased under such
  665  contracts, the 1971 Group Annuity Mortality Table, or any
  666  modification of this table approved by the office, and 7.5
  667  percent interest. For such contracts purchased on or after
  668  October 1, 1986, the 1983 Group Annuity Mortality Table, or any
  669  modification of such table approved by the office, and the
  670  applicable calendar year statutory valuation interest rate as
  671  described in subsection (6).
  672  
  673  After July 1, 1973, an any insurer may have filed with the
  674  former Department of Insurance a written notice of its election
  675  to comply with the provisions of this paragraph after a
  676  specified date before January 1, 1979, which shall be the
  677  operative date of this paragraph for such insurer. However, an
  678  insurer may elect a different operative date for individual
  679  annuity and pure endowment contracts from that elected for group
  680  annuity and pure endowment contracts. If an insurer does not
  681  make makes no such election, the operative date of this
  682  paragraph for such insurer is shall be January 1, 1979.
  683         (i) In lieu of the mortality tables specified in this
  684  subsection, and subject to rules previously adopted by the
  685  former Department of Insurance, the insurance company may, at
  686  its option:
  687         1. Substitute the applicable 1958 CSO or CET Smoker and
  688  Nonsmoker Mortality Tables, in lieu of the 1980 CSO or CET
  689  mortality table standard, for policies issued on or after the
  690  operative date of s. 627.476(9) and before January 1, 1989.
  691         2. Substitute the applicable 1980 CSO or CET Smoker and
  692  Nonsmoker Mortality Tables in lieu of the 1980 CSO or CET
  693  mortality table standard.;
  694         3. Use the Annuity 2000 Mortality Table for determining the
  695  minimum standard of valuation for individual annuity and pure
  696  endowment contracts issued on or after January 1, 1998, and
  697  before July 1, 1998.
  698         4. Use the 1994 GAR Table for determining the minimum
  699  standard of valuation for annuities and pure endowments
  700  purchased on or after January 1, 1998, and before July 1, 1998,
  701  under group annuity and pure endowment contracts.
  702         (j) The commission may adopt by rule the model regulation
  703  for valuation of life insurance policies as approved by the NAIC
  704  National Association of Insurance Commissioners in March 1999,
  705  including tables of select mortality factors, and may make the
  706  regulation effective for policies issued on or after January 1,
  707  2000.
  708         (k) For individual annuity and pure endowment contracts
  709  issued on or after July 1, 2004, excluding any disability and
  710  accidental death benefits purchased under those contracts,
  711  individual annuity mortality tables adopted after 1980 by the
  712  NAIC National Association of Insurance Commissioners, adopted by
  713  rule by the commission for use in determining the minimum
  714  standard of valuation for those contracts.
  715         (l) For all annuities and pure endowments purchased on or
  716  after July 1, 2004, under group annuity and pure endowment
  717  contracts, excluding any disability and accidental death
  718  benefits purchased under those contracts, group annuity
  719  mortality tables adopted after 1980 by the NAIC National
  720  Association of Insurance Commissioners, adopted by rule by the
  721  commission for use in determining the minimum standard of
  722  valuation for those contracts.
  723         (6) MINIMUM STANDARD OF VALUATION.—
  724         (e) The interest rate index shall be the Moody’s Corporate
  725  Bond Yield Average-Monthly Average Corporates as published by
  726  Moody’s Investors Service, Inc., if the as long as this index is
  727  calculated by using substantially the same methodology as used
  728  by Moody’s it on January 1, 1981. If Moody’s corporate bond
  729  yield average ceases to be calculated in substantially the same
  730  this manner, the interest rate index shall be the index
  731  specified in the valuation manual, as applicable, as provided
  732  under s. 625.1212, or an index adopted by the NAIC and approved
  733  by rule adopted promulgated by the commission. The methodology
  734  used in determining the index approved by rule must shall be
  735  substantially the same as the methodology employed on January 1,
  736  1981, for determining Moody’s Corporate Bond Yield Average
  737  Monthly Average Corporates as published by Moody’s Investors
  738  Service, Inc.
  739         (10) LOWER VALUATIONS.—An insurer that which at any time
  740  had adopted a any standard of valuation producing greater
  741  aggregate reserves than those calculated according to the
  742  minimum standard herein provided under this section shall may,
  743  with the approval of the office, adopt a any lower standard of
  744  valuation, but not lower than the minimum herein provided;
  745  however, for the purposes of this subsection, the holding of
  746  additional reserves previously determined by an appointed a
  747  qualified actuary, as defined in s. 625.1212(2), to be necessary
  748  to render the opinion required by subsection (3) may shall not
  749  be deemed to be the adoption of a higher standard of valuation.
  750         (11) ADDITIONAL PREMIUM DEFICIENCY RESERVE.—If in any
  751  contract year the gross premium charged by a any life insurer on
  752  a any policy or contract is less than the valuation net premium
  753  for the policy or contract calculated by the method used in
  754  calculating the reserve thereon but using the minimum valuation
  755  standards of mortality and rate of interest, the minimum premium
  756  reserve required for the policy or contract shall be the greater
  757  of the reserve calculated according to the actual mortality
  758  table, rate of interest, and method used for the policy or
  759  contract, or the actual method used for the policy or contract
  760  but using the minimum valuation standards of mortality and rate
  761  of interest and replacing the valuation net premium by the
  762  actual gross premium in each contract year for which the
  763  valuation net premium exceeds the actual gross premium. The
  764  minimum valuation standards of mortality and rate of interest
  765  are those standards there shall be maintained on such policy or
  766  contract a deficiency reserve in addition to the reserve defined
  767  by subsections (4), (5), and (6) (7) and (12). For each such
  768  policy or contract, the deficiency reserve shall be the present
  769  value, according to the minimum valuation standards of mortality
  770  and rate of interest, of the differences between all such
  771  valuation net premiums and the corresponding premiums charged
  772  for such policy or contract during the remainder of the premium
  773  paying period. For any category of policies, contracts, or
  774  benefits specified in subsections (5) and (6), issued on or
  775  after the operative date of s. 627.476 (the Standard
  776  Nonforfeiture Law for Life Insurance), the aggregate deficiency
  777  reserves may be reduced by the amount, if any, by which the
  778  aggregate reserves actually calculated in accordance with
  779  subsection (9) exceed the minimum aggregate reserves prescribed
  780  by subsection (8). The minimum valuation standards of mortality
  781  and rate of interest referred to in this subsection are those
  782  standards stated in subsections (5) and (6). However, For any
  783  life insurance policy that which is issued on or after January
  784  1, 1985, for which the gross premium in the first policy year
  785  exceeds that of the second year and for which no comparable
  786  additional benefit is provided in the first year for such
  787  excess, and which provides an endowment benefit, a cash
  788  surrender value, or a combination thereof in an amount greater
  789  than such excess premium, the foregoing provisions of this
  790  subsection shall be applied as if the method actually used in
  791  calculating the reserve for such policy were the method
  792  described in subsection (7), the provisions of subparagraph
  793  (7)(a)2. being ignored. The minimum premium reserve amount of
  794  the deficiency reserve, if any, at each policy anniversary of
  795  such a policy is shall be the excess, if any, of the amount
  796  determined by the foregoing provisions of this subsection plus
  797  the reserve calculated by the method described in subsection
  798  (7), the provisions of subparagraph (7)(a)2. being ignored, over
  799  the reserve actually calculated by the method described in
  800  subsection (7), the provisions of subparagraph (7)(a)2. being
  801  taken into account.
  802         (12) RESERVE CALCULATION FOR INDETERMINATE PREMIUM PLANS
  803  ALTERNATE METHOD FOR DETERMINING RESERVES IN CERTAIN CASES.—In
  804  the case of a any plan of life insurance which provides for
  805  future premium determination, the amounts of which are to be
  806  determined by the insurer based on then estimates of future
  807  experience, or in the case of a any plan of life insurance or
  808  annuity for which is of such a nature that the minimum reserves
  809  cannot be determined by the methods described in subsections (7)
  810  and (11) subsection (7), the reserves that which are held under
  811  any such plan must shall:
  812         (a) Be appropriate in relation to the benefits and the
  813  pattern of premiums for that plan; and
  814         (b) Be computed by a method that which is consistent with
  815  the principles of this section, as determined by rules adopted
  816  promulgated by the commission.
  817         Section 7. Section 625.1212, Florida Statutes, is created
  818  to read:
  819         625.1212 Valuation of policies and contracts issued on or
  820  after the operative date of the valuation manual.—
  821         (1) APPLICABILITY.—This section applies to life insurance
  822  contracts, accident and health insurance contracts, and deposit
  823  type contracts issued on or after the operative date of the
  824  valuation manual unless the manual requires or permits an
  825  insurer to determine reserves according to the standards in
  826  effect before the operative date of the manual and rules adopted
  827  by the commission as provided under s. 625.121. Subsections (5)
  828  and (6) do not apply to policies and contracts subject to s.
  829  625.121.
  830         (2) DEFINITIONS.—As used in this section, the term:
  831         (a) “Accident and health insurance” means contracts that
  832  incorporate morbidity risk and provide protection against
  833  economic loss resulting from accident, sickness, or medical
  834  conditions and as may be specified in the valuation manual.
  835         (b) “Appointed actuary” means a qualified actuary who is
  836  appointed in accordance with the valuation manual to prepare the
  837  actuarial opinion required in subsection (4).
  838         (c) “Deposit-type contract” means contracts that do not
  839  incorporate mortality or morbidity risks and as may be specified
  840  in the valuation manual.
  841         (d) “Insurer” means a person engaged as an indemnitor,
  842  surety, or contractor in the business of entering into contracts
  843  of insurance or reinsurance.
  844         (e) “Life insurance” means policies or contracts that
  845  incorporate mortality risk, including annuity and pure endowment
  846  contracts, and as may be specified in the valuation manual.
  847         (f) “Operative date of the valuation manual” means the
  848  later of January 1, 2017, or the January 1 immediately following
  849  the July 1 that the Commissioner of the Office of Insurance
  850  Regulation certifies to the Financial Services Commission in
  851  writing that the following conditions occurred on or before July
  852  1:
  853         1. The valuation manual is adopted by the NAIC by an
  854  affirmative vote of at least 42 members of the NAIC or 75
  855  percent of members voting, whichever is greater;
  856         2. The Standard Valuation Law, as amended by the NAIC in
  857  2009, or substantially similar legislation, is enacted in states
  858  representing more than 75 percent of the direct premiums written
  859  as reported in the 2008 annual statements for life, accident and
  860  health, health, or fraternal society insurance; and
  861         3. The Standard Valuation Law as amended by the NAIC in
  862  2009, or substantially similar legislation, is enacted in at
  863  least 42 of the following 55 jurisdictions: the 50 states of the
  864  United States, the District of Columbia, American Samoa, the
  865  American Virgin Islands, Guam, and Puerto Rico.
  866         (g) “Policyholder behavior” means an action a policyholder,
  867  contract holder, or other person who has the right to elect
  868  options, such as a certificateholder, may take under a policy or
  869  contract subject to this section including, but not limited to,
  870  lapse, withdrawal, transfer, deposit, premium payment, loan,
  871  annuitization, or benefit elections prescribed by the policy or
  872  contract but excluding events of mortality or morbidity that
  873  result in benefits prescribed in their essential aspects by the
  874  terms of the policy or contract.
  875         (h) “Principle-based valuation” means a reserve valuation
  876  that uses one or more methods or assumptions determined by the
  877  insurer and must comply with subsection (6) as specified in the
  878  valuation manual.
  879         (i) “Qualified actuary” means an individual who is
  880  qualified to sign the applicable statement of actuarial opinion
  881  in accordance with the American Academy of Actuaries
  882  qualification standards for actuaries signing such statements
  883  and who meets the requirements specified in the valuation
  884  manual.
  885         (j) “Tail risk” means a risk that occurs when the frequency
  886  of low probability events is higher than expected under a normal
  887  probability distribution or when there are observed events of
  888  very significant size or magnitude.
  889         (k) “Valuation manual” means the manual of valuation
  890  instructions adopted by the NAIC, or as subsequently amended.
  891         (3)RESERVE VALUATION.—The office shall annually value, or
  892  cause to be valued, insurer reserves for all outstanding life
  893  insurance contracts, accident and health contracts, and deposit
  894  type contracts in this state. Insurers are subject to
  895  subsections (5) and (6) when calculating the reserves. In lieu
  896  of the reserve valuation for a foreign or alien insurer, the
  897  office may accept a valuation made, or caused to be made, by the
  898  insurance supervisory official of any state or other
  899  jurisdiction if the valuation complies with the minimum standard
  900  required in this section.
  901         (4) ACTUARIAL OPINION OF RESERVES.—
  902         (a) Each insurer that has outstanding life insurance
  903  contracts, accident and health insurance contracts, or deposit
  904  type contracts in this state which are subject to regulation by
  905  the office must annually submit the opinion of a qualified
  906  actuary as to whether the reserves and related actuarial items
  907  held in support of the policies and contracts are computed
  908  appropriately, are based on assumptions that satisfy contractual
  909  provisions, are consistent with prior reported amounts, and
  910  comply with applicable state law. The specifics of the opinion,
  911  including any items deemed necessary to its scope, must be as
  912  prescribed by the valuation manual.
  913         (b) Except as exempted in the valuation manual, each
  914  insurer that has outstanding life insurance contracts, accident
  915  and health insurance contracts, or deposit-type contracts in
  916  this state shall also annually include an opinion by the same
  917  appointed actuary as to whether the reserves and related
  918  actuarial items held in support of the policies and contracts
  919  specified in the valuation manual, when considered in light of
  920  the assets held by the insurer with respect to the reserves and
  921  related actuarial items, including, but not limited to, the
  922  investment earnings on the assets and the considerations
  923  anticipated to be received and retained under the policies and
  924  contracts, make adequate provision for the insurer’s obligations
  925  under the policies and contracts, including, but not limited to,
  926  the benefits under and expenses associated with the policies and
  927  contracts.
  928         (c) The insurer shall prepare a memorandum to support each
  929  actuarial opinion in such form and substance as specified in the
  930  valuation manual and acceptable to the office. If the insurer
  931  fails to provide a supporting memorandum within the period
  932  specified in the valuation manual, or if the office determines
  933  that the supporting memorandum fails to meet the standards
  934  required by the manual or is otherwise unacceptable to the
  935  office, the office may engage a qualified actuary at the expense
  936  of the insurer to review the opinion and the basis for the
  937  opinion and to prepare the supporting memorandum.
  938         (d) Each opinion subject to this subsection must be
  939  submitted with the annual statement in such form and substance
  940  as specified in the valuation manual and acceptable to the
  941  office, must reflect the valuation of the reserve liabilities
  942  for each year ending on or after the operative date of the
  943  valuation manual, and must apply to all policies and contracts
  944  subject to paragraph (b), plus other actuarial liabilities as
  945  may be specified in the valuation manual. The opinion must be
  946  based on standards adopted by the Actuarial Standards Board or
  947  its successor, and on such additional standards as may be
  948  prescribed in the valuation manual. For a foreign or alien
  949  insurer, the office may accept an opinion filed by the insurer
  950  with the insurance supervisory official of another state if the
  951  office determines that the opinion reasonably meets the
  952  requirements applicable to an insurer domiciled in this state.
  953         (e) Disciplinary action by the office against the insurer
  954  or the appointed actuary shall be in accordance with the laws of
  955  this state and related rules adopted by the commission.
  956         (5) MINIMUM STANDARD OF VALUATION.—
  957         (a) In accordance with this subsection and subsection (6),
  958  an insurer must apply the standard prescribed in the valuation
  959  manual as the minimum standard of valuation for contracts issued
  960  on or after the operative date of the valuation manual, except:
  961         1. For specific product forms or product lines exempted
  962  pursuant to paragraph (f); or
  963         2. That an insurer domiciled in a state that does not
  964  require the insurer to apply the standards prescribed in the
  965  valuation manual as the minimum standard of valuation, including
  966  the principle-based valuation of reserves, may not apply such
  967  standards in this state.
  968         (b) If, in the opinion of the office, there is no specific
  969  valuation requirement or a specific valuation requirement in the
  970  valuation manual is not in compliance with this section, the
  971  insurer shall comply with the minimum valuation standards
  972  prescribed by the commission by rule.
  973         (c) The office may engage a qualified actuary, at the
  974  insurer’s expense, to perform an actuarial examination of the
  975  insurer and to render an opinion as to the appropriateness of
  976  any reserve assumption or method, or computer model or modeling
  977  software used by the insurer, or to review and provide an
  978  opinion on the insurer’s compliance with the requirements of
  979  this section. In calculating and establishing reserves under
  980  this section, the insurer may rely on the modeling software and
  981  tools of a third-party vendor only if the vendor contractually
  982  agrees to allow the insurer to provide the office with access to
  983  the software or tools as necessary to replicate the results of
  984  the software or tools for the purpose of evaluating and
  985  validating reserve valuations. The office may rely upon the
  986  opinion of a qualified actuary employed by or under contract
  987  with the commissioner of another state, district, or territory
  988  of the United States with respect to this section.
  989         (d) The office may require an insurer to change any
  990  assumption or method that, in the opinion of the office, is
  991  necessary to comply with the valuation manual or this section.
  992  The insurer shall adjust the reserves as required by the office.
  993  The office may take other disciplinary action pursuant to
  994  applicable state law and rules.
  995         (e) The commission may adopt subsequent amendments to the
  996  valuation manual by rule if the methodology and standards remain
  997  substantially consistent with the valuation manual then in
  998  effect.
  999         (f)A domestic insurer licensed and doing business only in
 1000  this state may exempt specific product forms or product lines
 1001  from the requirements of this subsection and subsection (6) if
 1002  the insurer computes reserves for the specific product forms or
 1003  product lines using assumptions and methods used before the
 1004  operative date of the valuation manual, and the amount of
 1005  insurance subject to the stochastic or deterministic reserve
 1006  requirement is immaterial. The requirements of s. 625.121 apply
 1007  to specific product forms and product lines exempted under this
 1008  paragraph.
 1009         (g) An insurer that adopted a standard of valuation
 1010  producing greater aggregate reserves than those calculated
 1011  according to the minimum standard provided under this section
 1012  may, with the approval of the office, adopt a lower standard of
 1013  valuation, but such standard may not be lower than the minimum
 1014  provided in this subsection. For purposes of this subsection,
 1015  holding additional reserves previously determined by an
 1016  appointed actuary to be necessary to render the opinion required
 1017  by subsection (3) may not be deemed to be the adoption of a
 1018  higher standard of valuation.
 1019         (6) REQUIREMENTS OF A PRINCIPLE-BASED VALUATION OF
 1020  RESERVES.—
 1021         (a) Insurers required to use a principle-based valuation of
 1022  reserves for specified product forms and product lines and
 1023  associated policies and contracts, pursuant to subparagraph
 1024  (5)(a)2., must:
 1025         1. Quantify the benefits and guarantees, and the funding
 1026  associated with the policies or contracts and their risks at a
 1027  level of conservatism that reflects conditions that:
 1028         a. Include unfavorable events that have a reasonable
 1029  probability of occurring during the lifetime of the policies or
 1030  contracts; and
 1031         b. Are appropriately adverse to quantifying the tail risk.
 1032         2. Incorporate assumptions, risk analysis methods, and
 1033  financial models and management techniques that are consistent
 1034  with, but not necessarily identical to, those used within the
 1035  insurer’s overall risk assessment process while recognizing
 1036  potential differences in financial reporting structures and any
 1037  prescribed assumptions or methods.
 1038         3. Incorporate assumptions that are derived in one of the
 1039  following manners:
 1040         a. The assumption is prescribed in the valuation manual.
 1041         b. For assumptions that are not prescribed, the assumptions
 1042  must:
 1043         (I) Be established using the insurer’s available
 1044  experience, to the extent that it is relevant and statistically
 1045  credible; or
 1046         (II) To the extent that insurer data is not available,
 1047  relevant, or statistically credible, be established using other
 1048  relevant, statistically credible experience.
 1049         4. Provide margins for uncertainty including adverse
 1050  deviation and estimation error, such that the greater the
 1051  uncertainty the larger the margin and resulting reserve.
 1052         (b) An insurer using a principle-based valuation for one or
 1053  more policies or contracts subject to this section as specified
 1054  in the valuation manual shall:
 1055         1. Establish procedures for corporate governance and
 1056  oversight of the actuarial valuation function consistent with
 1057  those prescribed in the valuation manual.
 1058         2. Submit an annual certification to the office and the
 1059  insurer’s board of directors of the effectiveness of internal
 1060  controls on the principle-based valuation. The internal controls
 1061  must be designed to assure that all material risks inherent in
 1062  the liabilities and associated assets subject to the valuation
 1063  are included in the valuation, and that valuations are made in
 1064  accordance with the valuation manual. The certification must be
 1065  based on controls in place as of the end of the preceding
 1066  calendar year.
 1067         3. Upon request, develop and file with the office a
 1068  principle-based valuation report that complies with standards
 1069  prescribed in the valuation manual.
 1070         (c) A principle-based valuation may include a prescribed
 1071  formulaic reserve component.
 1072         (7) EXPERIENCE REPORTING.—An insurer subject to the
 1073  requirements of paragraph (5)(d) shall submit mortality,
 1074  morbidity, policyholder behavior, or expense experience and
 1075  other data as prescribed in the valuation manual to the office.
 1076         (8) RULE ADOPTION.—The commission may adopt rules as
 1077  necessary to administer this section, including rules requiring
 1078  the use of the NAIC 2009 Standard Valuation Law and the NAIC
 1079  2012 Valuation Manual. The adoption of such rules is not subject
 1080  to s. 120.541(3), and the rules do not take effect until the
 1081  operative date of the valuation manual.
 1082         Section 8. Section 625.1214, Florida Statutes, is created
 1083  to read:
 1084         625.1214Use of confidential information.—
 1085         (1) Documents, reports, materials, and other information
 1086  created, produced, or obtained pursuant to ss. 625.121 and
 1087  625.1212 are privileged, confidential, and exempt as provided in
 1088  s. 624.4212, and are not subject to subpoena or discovery, or
 1089  admissible in evidence in any private civil action. However, the
 1090  department or office may use the confidential and exempt
 1091  information in the furtherance of any regulatory or legal action
 1092  brought against an insurer as a part of the official duties of
 1093  the department or office. A waiver of any other applicable claim
 1094  of confidentiality or privilege may not occur as a result of a
 1095  disclosure to the office under this section, any other section
 1096  of the insurance code, or as a result of sharing under s.
 1097  624.4212.
 1098         (2) Neither the office nor any person who received
 1099  confidential and exempt information while acting under the
 1100  authority of the office or with whom such information is shared
 1101  pursuant to s. 624.4212 may be permitted or required to testify
 1102  in a private civil action concerning any confidential and exempt
 1103  information subject to s. 624.4212. If any portion of the
 1104  confidential memorandum is cited by the insurer in its
 1105  marketing, is cited before a governmental agency other than a
 1106  state insurance department, or is released by the insurer to the
 1107  news media, no portion of the memorandum is confidential.
 1108         (3) A privilege established under the law of any state or
 1109  jurisdiction that is substantially similar to the privilege
 1110  established under subsection (1) shall be available and enforced
 1111  in any proceeding in and in any court of this state.
 1112         Section 9. Paragraphs (h) and (i) of subsection (9) and
 1113  subsection (14) of section 627.476, Florida Statutes, are
 1114  amended to read:
 1115         627.476 Standard Nonforfeiture Law for Life Insurance.—
 1116         (9) CALCULATION OF ADJUSTED PREMIUMS AND PRESENT VALUES FOR
 1117  POLICIES ISSUED AFTER OPERATIVE DATE OF THIS SUBSECTION.—
 1118         (h) All adjusted premiums and present values referred to in
 1119  this section shall, for all policies of ordinary insurance be
 1120  calculated on the basis of the Commissioners’ 1980 Standard
 1121  Ordinary Mortality Table adopted by the NAIC or, at the election
 1122  of the insurer for any one or more specified plans of life
 1123  insurance, the Commissioners’ 1980 Standard Ordinary Mortality
 1124  Table with Ten-Year Select Mortality Factors adopted by the
 1125  NAIC; shall for all policies of industrial insurance be
 1126  calculated on the basis of the Commissioners’ 1961 Standard
 1127  Industrial Mortality Table adopted by the NAIC; and shall for
 1128  all policies issued in a particular calendar year be calculated
 1129  on the basis of a rate of interest not exceeding the
 1130  nonforfeiture interest rate as defined in this subsection for
 1131  policies issued in that calendar year. However:
 1132         1. At the option of the insurer, calculations for all
 1133  policies issued in a particular calendar year may be made on the
 1134  basis of a rate of interest not exceeding the nonforfeiture
 1135  interest rate, as defined in this subsection, for policies
 1136  issued in the immediately preceding calendar year.
 1137         2. Under any paid-up nonforfeiture benefit, including any
 1138  paid-up dividend additions, any cash surrender value available,
 1139  whether or not required by subsection (2), shall be calculated
 1140  on the basis of the mortality table and rate of interest used in
 1141  determining the amount of such paid-up nonforfeiture benefit and
 1142  paid-up dividend additions, if any.
 1143         3. An insurer may calculate the amount of any guaranteed
 1144  paid-up nonforfeiture benefit, including any paid-up additions
 1145  under the policy, on the basis of an interest rate no lower than
 1146  that specified in the policy for calculating cash surrender
 1147  values.
 1148         4. In calculating the present value of any paid-up term
 1149  insurance with accompanying pure endowment, if any, offered as a
 1150  nonforfeiture benefit, the rates of mortality assumed may be not
 1151  more than those shown in the Commissioners’ 1980 Extended Term
 1152  Insurance Table adopted by the NAIC for policies of ordinary
 1153  insurance and not more than the Commissioners’ 1961 Industrial
 1154  Extended Term Insurance Table adopted by the NAIC for policies
 1155  of industrial insurance.
 1156         5. In lieu of the mortality tables specified in this
 1157  section, at the option of the insurance company and subject to
 1158  rules adopted by the commission, the insurance company may
 1159  substitute:
 1160         a. The 1958 CSO or CET Smoker and Nonsmoker Mortality
 1161  Tables, whichever is applicable, for policies issued on or after
 1162  the operative date of this subsection and before January 1,
 1163  1989;
 1164         b. The 1980 CSO or CET Smoker and Nonsmoker Mortality
 1165  Tables, whichever is applicable, for policies issued on or after
 1166  the operative date of this subsection;
 1167         c. A mortality table that is a blend of the sex-distinct
 1168  1980 CSO or CET mortality table standard, whichever is
 1169  applicable, or a mortality table that is a blend of the sex
 1170  distinct 1980 CSO or CET smoker and nonsmoker mortality table
 1171  standards, whichever is applicable, for policies that are
 1172  subject to the United States Supreme Court decision in Arizona
 1173  Governing Committee v. Norris to prevent unfair discrimination
 1174  in employment situations.
 1175         6. For policies issued:
 1176         a. Before the operative date of the valuation manual,
 1177  ordinary mortality tables, adopted after 1980 by the NAIC
 1178  National Association of Insurance Commissioners, adopted by rule
 1179  by the commission for use in determining the minimum
 1180  nonforfeiture standard may be substituted for the Commissioners’
 1181  1980 Standard Ordinary Mortality Table with or without Ten-Year
 1182  Select Mortality Factors or for the Commissioners’ 1980 Extended
 1183  Term Insurance Table adopted by the NAIC.
 1184         b. On or after the operative date of the valuation manual,
 1185  the valuation manual shall provide the Standard Mortality Table
 1186  for use in determining the minimum nonforfeiture standard that
 1187  may be substituted for:
 1188         (I) The 1980 Standard Ordinary Mortality Table with or
 1189  without 10-Year Select Mortality Factors or the 1980 Extended
 1190  Term Insurance Table adopted by the NAIC. If the commission
 1191  approves by rule a Standard Ordinary Mortality Table adopted by
 1192  the NAIC for use in determining the minimum nonforfeiture
 1193  standard for policies issued on or after the operative date of
 1194  the valuation manual, the minimum nonforfeiture standard
 1195  supersedes the minimum nonforfeiture standard provided by the
 1196  valuation manual.
 1197         (II) The 1961 Standard Industrial Mortality Table or 1961
 1198  Industrial Extended Term Insurance Table adopted by the NAIC. If
 1199  the commission approves by rule any Standard Industrial
 1200  Mortality Table adopted by the NAIC for use in determining the
 1201  minimum nonforfeiture standard for policies issued on or after
 1202  the operative date of the valuation manual, the minimum
 1203  nonforfeiture standard supersedes the minimum nonforfeiture
 1204  standard provided by the valuation manual.
 1205         7. For insurance issued on a substandard basis, the
 1206  calculation of any such adjusted premiums and present values may
 1207  be based on appropriate modifications of the aforementioned
 1208  tables.
 1209         (i) The nonforfeiture interest rate per year for a any
 1210  policy issued in a particular calendar year for policies issued:
 1211         1. Before the operative date of the valuation manual, shall
 1212  be equal to 125 percent of the calendar year statutory valuation
 1213  interest rate for such policy as defined in the Standard
 1214  Valuation Law, rounded to the nearest one-fourth of 1 percent;
 1215  however, the nonforfeiture interest rate may not be less than 4
 1216  percent.
 1217         2. On or after the operative date of the valuation manual,
 1218  shall be as provided by the valuation manual.
 1219         (14) OPERATIVE DATE.—
 1220         (a) After the effective date of this code, an any insurer
 1221  may file with the office a written notice or notices of its
 1222  election to comply with the provisions of this section on and
 1223  after a specified date or dates before January 1, 1966, as to
 1224  either or both of its policies of ordinary and industrial
 1225  insurance, in which case such specified date or dates shall be
 1226  the operative date of this section with respect to such
 1227  policies. The operative date of this section for policies of
 1228  both ordinary and industrial insurance shall be the earlier of
 1229  January 1, 1966, and any prior operative date or dates resulting
 1230  from such previously filed written notices. With respect to
 1231  policies of industrial insurance issued on and after the
 1232  operative date of this section for such policies but before
 1233  January 1, 1968, any insurer may file with the office written
 1234  notice of its election to have the Commissioners’ 1961 Standard
 1235  Industrial Mortality Table and the Commissioners’ 1961
 1236  Industrial Extended Term Insurance Table adopted by the NAIC
 1237  applicable with respect to subsection (8) for policies issued on
 1238  and after the date specified in such election.
 1239         (b) As used in subsection (9), the term “operative date of
 1240  the valuation manual” has the same meaning as provided in s.
 1241  625.1212(2).
 1242         Section 10. Subsections (1), (3), (10), (12), and (13) of
 1243  section 628.461, Florida Statutes, are amended to read:
 1244         628.461 Acquisition of controlling stock.—
 1245         (1) A person may not, individually or in conjunction with
 1246  any affiliated person of such person, acquire directly or
 1247  indirectly, conclude a tender offer or exchange offer for, enter
 1248  into any agreement to exchange securities for, or otherwise
 1249  finally acquire 10 5 percent or more of the outstanding voting
 1250  securities of a domestic stock insurer or of a controlling
 1251  company, unless:
 1252         (a) The person or affiliated person has filed with the
 1253  office and sent to the insurer and controlling company a letter
 1254  of notification regarding the transaction or proposed
 1255  transaction within no later than 5 days after any form of tender
 1256  offer or exchange offer is proposed, or within no later than 5
 1257  days after the acquisition of the securities if no tender offer
 1258  or exchange offer is involved. The notification must be provided
 1259  on forms prescribed by the commission containing information
 1260  determined necessary to understand the transaction and identify
 1261  all purchasers and owners involved;
 1262         (b) The person or affiliated person has filed with the
 1263  office the a statement as specified in subsection (3). The
 1264  statement must be completed and filed within 30 days after:
 1265         1. Any definitive acquisition agreement is entered;
 1266         2. Any form of tender offer or exchange offer is proposed;
 1267  or
 1268         3. The acquisition of the securities, if no definitive
 1269  acquisition agreement, tender offer, or exchange offer is
 1270  involved; and
 1271         (c) The office has approved the tender or exchange offer,
 1272  or acquisition if no tender offer or exchange offer is involved,
 1273  and approval is in effect.
 1274  
 1275  In lieu of a filing as required under this subsection, a party
 1276  acquiring less than 10 percent of the outstanding voting
 1277  securities of an insurer may file a disclaimer of affiliation
 1278  and control. The disclaimer shall fully disclose all material
 1279  relationships and basis for affiliation between the person and
 1280  the insurer as well as the basis for disclaiming the affiliation
 1281  and control. After a disclaimer has been filed, the insurer
 1282  shall be relieved of any duty to register or report under this
 1283  section which may arise out of the insurer’s relationship with
 1284  the person unless and until the office disallows the disclaimer.
 1285  The office shall disallow a disclaimer only after furnishing all
 1286  parties in interest with notice and opportunity to be heard and
 1287  after making specific findings of fact to support the
 1288  disallowance. A filing as required under this subsection must be
 1289  made for as to any acquisition that equals or exceeds 10 percent
 1290  of the outstanding voting securities.
 1291         (3) The statement to be filed with the office under
 1292  subsection (1) and furnished to the insurer and controlling
 1293  company must shall contain all the following information and any
 1294  additional information that as the office deems necessary to
 1295  determine the character, experience, ability, and other
 1296  qualifications of the person or affiliated person of such person
 1297  for the protection of the policyholders and shareholders of the
 1298  insurer and the public:
 1299         (a) The identity of, and the background information
 1300  specified in subsection (4) on, each natural person by whom, or
 1301  on whose behalf, the acquisition is to be made; and, if the
 1302  acquisition is to be made by, or on behalf of, a corporation,
 1303  association, or trust, as to the corporation, association, or
 1304  trust and as to any person who controls, either directly or
 1305  indirectly, the corporation, association, or trust, the identity
 1306  of, and the background information specified in subsection (4)
 1307  on, each director, officer, trustee, or other natural person
 1308  performing duties similar to those of a director, officer, or
 1309  trustee for the corporation, association, or trust.;
 1310         (b) The source and amount of the funds or other
 1311  consideration used, or to be used, in making the acquisition.;
 1312         (c) Any plans or proposals that which such persons may have
 1313  made to liquidate such insurer, to sell any of its assets or
 1314  merge or consolidate it with any person, or to make any other
 1315  major change in its business or corporate structure or
 1316  management; and any plans or proposals that which such persons
 1317  may have made to liquidate any controlling company of such
 1318  insurer, to sell any of its assets or merge or consolidate it
 1319  with any person, or to make any other major change in its
 1320  business or corporate structure or management.;
 1321         (d) The number of shares or other securities that which the
 1322  person or affiliated person of such person proposes to acquire,
 1323  the terms of the proposed acquisition, and the manner in which
 1324  the securities are to be acquired.; and
 1325         (e) Information as to any contract, arrangement, or
 1326  understanding with any party with respect to any of the
 1327  securities of the insurer or controlling company, including, but
 1328  not limited to, information relating to the transfer of any of
 1329  the securities, option arrangements, puts or calls, or the
 1330  giving or withholding of proxies, which information names the
 1331  party with whom the contract, arrangement, or understanding has
 1332  been entered into and gives the details thereof.
 1333         (f) Effective January 1, 2015, an agreement by the person
 1334  required to file the statement that the person will provide the
 1335  annual report specified in s. 628.801(2) if control exists.
 1336         (g) Effective January 1, 2015, an acknowledgement by the
 1337  person required to file the statement that the person and all
 1338  subsidiaries within the person’s control in the insurance
 1339  holding company system will provide, as necessary, information
 1340  to the office upon request to evaluate enterprise risk to the
 1341  insurer.
 1342         (10) Upon notification to the office by the domestic stock
 1343  insurer or a controlling company that any person or any
 1344  affiliated person of such person has acquired 10 5 percent or
 1345  more of the outstanding voting securities of the domestic stock
 1346  insurer or controlling company without complying with the
 1347  provisions of this section, the office shall order that the
 1348  person and any affiliated person of such person cease
 1349  acquisition of any further securities of the domestic stock
 1350  insurer or controlling company; however, the person or any
 1351  affiliated person of such person may request a proceeding, which
 1352  proceeding shall be convened within 7 days after the rendering
 1353  of the order for the sole purpose of determining whether the
 1354  person, individually or in connection with any affiliated person
 1355  of such person, has acquired 10 5 percent or more of the
 1356  outstanding voting securities of a domestic stock insurer or
 1357  controlling company. Upon the failure of the person or
 1358  affiliated person to request a hearing within 7 days, or upon a
 1359  determination at a hearing convened pursuant to this subsection
 1360  that the person or affiliated person has acquired voting
 1361  securities of a domestic stock insurer or controlling company in
 1362  violation of this section, the office may order the person and
 1363  affiliated person to divest themselves of any voting securities
 1364  so acquired.
 1365         (12)(a) A person may rebut a presumption of control by
 1366  filing a disclaimer of control with the office. The disclaimer
 1367  must fully disclose all material relationships and bases for
 1368  affiliation between the person and the insurer as well as the
 1369  basis for disclaiming the affiliation. The disclaimer of control
 1370  shall be filed on a form prescribed by the office. A person or
 1371  acquiring party may file a disclaimer of control by filing with
 1372  the office a copy of a Schedule 13G filed with the Securities
 1373  and Exchange Commission pursuant to rules 13d-1(b) or 13d-1(c)
 1374  under the Securities Exchange Act of 1934, as amended. After a
 1375  disclaimer has been filed, the insurer is relieved of any duty
 1376  to register or report under this section which may arise out of
 1377  the insurer’s relationship with the person unless the office
 1378  disallows the disclaimer.
 1379         (b) A controlling person of a domestic insurer who seeks to
 1380  divest the person’s controlling interest in the domestic insurer
 1381  in any manner shall file with the office, with a copy provided
 1382  to the insurer, confidential notice, not subject to public
 1383  inspection as provided under s. 624.4212, of the person’s
 1384  proposed divestiture at least 30 days before the cessation of
 1385  control. The office shall determine those instances in which the
 1386  party seeking to divest or to acquire a controlling interest in
 1387  an insurer must file for and obtain approval of the transaction.
 1388  The information remains confidential until the conclusion of the
 1389  transaction unless the office, in its discretion, determines
 1390  that confidential treatment interferes with enforcement of this
 1391  section. If the statement referred to in subsection (1) is
 1392  otherwise filed, this paragraph does not apply For the purpose
 1393  of this section, the term “affiliated person” of another person
 1394  means:
 1395         1. The spouse of such other person;
 1396         2. The parents of such other person and their lineal
 1397  descendants and the parents of such other person’s spouse and
 1398  their lineal descendants;
 1399         3. Any person who directly or indirectly owns or controls,
 1400  or holds with power to vote, 5 percent or more of the
 1401  outstanding voting securities of such other person;
 1402         4. Any person 5 percent or more of the outstanding voting
 1403  securities of which are directly or indirectly owned or
 1404  controlled, or held with power to vote, by such other person;
 1405         5. Any person or group of persons who directly or
 1406  indirectly control, are controlled by, or are under common
 1407  control with such other person;
 1408         6. Any officer, director, partner, copartner, or employee
 1409  of such other person;
 1410         7. If such other person is an investment company, any
 1411  investment adviser of such company or any member of an advisory
 1412  board of such company;
 1413         8. If such other person is an unincorporated investment
 1414  company not having a board of directors, the depositor of such
 1415  company; or
 1416         9. Any person who has entered into an agreement, written or
 1417  unwritten, to act in concert with such other person in acquiring
 1418  or limiting the disposition of securities of a domestic stock
 1419  insurer or controlling company.
 1420         (b) For the purposes of this section, the term “controlling
 1421  company” means any corporation, trust, or association owning,
 1422  directly or indirectly, 25 percent or more of the voting
 1423  securities of one or more domestic stock insurance companies.
 1424         (13) The commission may adopt, amend, or repeal rules that
 1425  are necessary to administer implement the provisions of this
 1426  section, pursuant to chapter 120.
 1427         Section 11. Section 628.801, Florida Statutes, is amended
 1428  to read:
 1429         628.801 Insurance holding companies; registration;
 1430  regulation.—
 1431         (1) An Every insurer that is authorized to do business in
 1432  this state and that is a member of an insurance holding company
 1433  shall, on or before April 1 of each year, register with the
 1434  office and file a registration statement and be subject to
 1435  regulation with respect to its relationship to the holding
 1436  company as provided by law or rule or statute. The commission
 1437  shall adopt rules establishing the information and statement
 1438  form required for registration and the manner in which
 1439  registered insurers and their affiliates are regulated. The
 1440  rules apply to domestic insurers, foreign insurers, and
 1441  commercially domiciled insurers, except for a foreign insurers
 1442  insurer domiciled in states that are currently accredited by the
 1443  NAIC National Association of Insurance Commissioners by December
 1444  31, 1995. Except to the extent of any conflict with this code,
 1445  the rules must include all requirements and standards of ss. 4
 1446  and 5 of the Insurance Holding Company System Regulatory Act and
 1447  the Insurance Holding Company System Model Regulation of the
 1448  NAIC National Association of Insurance Commissioners, as adopted
 1449  in December 2010. The commission may adopt subsequent amendments
 1450  thereto if the methodology remains substantially consistent. The
 1451  rules Regulatory Act and the Model Regulation existed on
 1452  November 30, 2001, and may include a prohibition on oral
 1453  contracts between affiliated entities. Material transactions
 1454  between an insurer and its affiliates shall be filed with the
 1455  office as provided by rule Upon request, the office may waive
 1456  filing requirements under this section for a domestic insurer
 1457  that is the subsidiary of an insurer that is in full compliance
 1458  with the insurance holding company registration laws of its
 1459  state of domicile, which state is accredited by the National
 1460  Association of Insurance Commissioners.
 1461         (2) Effective January 1, 2015, the ultimate controlling
 1462  person of every insurer subject to registration shall also file
 1463  an annual enterprise risk report on or before April 1. As used
 1464  in this subsection, the term “ultimate controlling person” means
 1465  a person who is not controlled by any other person. The report,
 1466  to the best of the ultimate controlling person’s knowledge and
 1467  belief, must identify the material risks within the insurance
 1468  holding company system that could pose enterprise risk to the
 1469  insurer. The report shall be filed with the lead state office of
 1470  the insurance holding company system as determined by the
 1471  procedures within the Financial Analysis Handbook adopted by the
 1472  NAIC and is confidential and exempt from public disclosure as
 1473  provided in s. 624.4212.
 1474         (a) An insurer may satisfy this requirement by providing
 1475  the office with the most recently filed parent corporation
 1476  reports that have been filed with the Securities and Exchange
 1477  Commission which provide the appropriate enterprise risk
 1478  information.
 1479         (b) The term “enterprise risk” means an activity,
 1480  circumstance, event, or series of events involving one or more
 1481  affiliates of an insurer which, if not remedied promptly, are
 1482  likely to have a materially adverse effect upon the financial
 1483  condition or liquidity of the insurer or its insurance holding
 1484  company system as a whole, including anything that would cause
 1485  the insurer’s risk-based capital to fall into company action
 1486  level as set forth in s. 624.4085 or would cause the insurer to
 1487  be in a hazardous financial condition.
 1488         (3) Effective January 1, 2015, pursuant to chapter 624
 1489  relating to the examination of insurers, the office may examine
 1490  any insurer registered under this section and its affiliates to
 1491  ascertain the financial condition of the insurer, including the
 1492  enterprise risk to the insurer by the ultimate controlling
 1493  party, or by any entity or combination of entities within the
 1494  insurance holding company system, or by the insurance holding
 1495  company system on a consolidated basis.
 1496         (4) The filings and related documents filed pursuant to
 1497  this section are confidential and exempt as provided in s.
 1498  624.4212 and are not subject to subpoena or discovery or
 1499  admissible in evidence in any private civil action. A waiver of
 1500  any applicable privilege or claim of confidentiality in the
 1501  filings and related documents may not occur as a result of any
 1502  disclosure to the office under this section or any other section
 1503  of the insurance code as authorized under s. 624.4212. Neither
 1504  the office nor any person who received the filings and related
 1505  documents while acting under the authority of the office or with
 1506  whom such information is shared pursuant to s. 624.4212 is
 1507  permitted or required to testify in any private civil action
 1508  concerning any confidential documents, materials, or information
 1509  subject to s. 624.4212. However, the department or office may
 1510  use the confidential and exempt information in the furtherance
 1511  of any regulatory or legal action brought against an insurer as
 1512  a part of the official duties of the department or office.
 1513         (5) Effective January 1, 2015, the failure to file a
 1514  registration statement, or a summary of the registration
 1515  statement, or the enterprise risk filing report required by this
 1516  section within the time specified for filing is a violation of
 1517  this section.
 1518         (6) Upon request, the office may waive the filing
 1519  requirements of this section:
 1520         (a) If the insurer is a domestic insurer that is the
 1521  subsidiary of an insurer that is in full compliance with the
 1522  insurance holding company registration laws of its state of
 1523  domicile, which state is accredited by the NAIC; or
 1524         (b) If the insurer is a domestic insurer that writes only
 1525  in this state and has annual direct written and assumed premium
 1526  of less than $300 million, excluding premiums reinsured with the
 1527  Federal Crop Insurance Corporation and Federal Flood Program,
 1528  and demonstrates that compliance with this section would not
 1529  provide substantial regulatory or consumer benefit. In
 1530  evaluating a waiver request made under this paragraph, the
 1531  office may consider various factors including, but not limited
 1532  to, the type of business entity, the volume of business written,
 1533  the ownership or organizational structure of the entity, or
 1534  whether the company is in run-off.
 1535  
 1536  A waiver granted pursuant to this subsection is valid for 2
 1537  years unless sooner withdrawn due to a change in the
 1538  circumstances under which the waiver was granted.
 1539         Section 12. Effective January 1, 2015, present subsection
 1540  (4) of section 628.803, Florida Statutes, is renumbered as
 1541  subsection (5), and a new subsection (4) is added to that
 1542  section, to read:
 1543         628.803 Sanctions.—
 1544         (4) If the office determines that any person violated s.
 1545  628.461 or s. 628.801, the violation may serve as an independent
 1546  basis for disapproving dividends or distributions and for
 1547  placing the insurer under an order of supervision in accordance
 1548  with part VI of chapter 624.
 1549         Section 13. Effective January 1, 2015, section 628.804,
 1550  Florida Statutes, is created to read:
 1551         628.804 Groupwide supervision for international insurance
 1552  groups.—
 1553         (1) As used in this section:
 1554         (a) “Groupwide supervisor” means the chief insurance
 1555  regulatory official for the jurisdiction who is determined by
 1556  the office to have significant contacts with the international
 1557  insurance group sufficient to conduct and coordinate groupwide
 1558  supervision activities.
 1559         (b) “International insurance group” means an insurance
 1560  group operating internationally which includes an insurer.
 1561         (2) The office may act as the groupwide supervisor for an
 1562  international insurance group in which the ultimate controlling
 1563  person of the group is domiciled in this state.
 1564         (3)(a) If the ultimate controlling person is domiciled
 1565  outside this state, the office, in cooperation with other
 1566  groupwide supervisors, may:
 1567         1. Determine that the office is the appropriate groupwide
 1568  supervisor for an international insurance group with substantial
 1569  operations concentrated in this state or in insurance operations
 1570  conducted by subsidiary insurance companies domiciled in this
 1571  state; or
 1572         2. Acknowledge that another chief insurance regulatory
 1573  official is the appropriate groupwide supervisor for the
 1574  international insurance group.
 1575         (b) Before issuing a determination, the office must notify
 1576  the insurer and the ultimate controlling person within the
 1577  international insurance group and provide the international
 1578  insurance group with at least 30 days to submit information
 1579  pertinent to the pending determination.
 1580         (4) The commission may adopt rules to administer this
 1581  section, including rules establishing the criteria for making a
 1582  determination under paragraph (3)(a), such as the extent of
 1583  insurance operations in this state and nation; the location of
 1584  the executive offices, assets and liabilities, and business
 1585  operations of the international insurance group; the domicile of
 1586  the ultimate controlling person of the international insurance
 1587  group; and the similarity of the regulatory systems of other
 1588  jurisdictions acting or seeking to act as lead groupwide
 1589  supervisor.
 1590         Section 14. Effective January 1, 2015, section 628.805,
 1591  Florida Statutes, is created to read:
 1592         628.805 Supervisory colleges.—In order to assess the
 1593  business strategy, financial position, legal and regulatory
 1594  position, risk exposure, risk management, and governance
 1595  processes, and as part of the examination of individual insurers
 1596  in accordance with ss. 624.316 and 628.801, the office may
 1597  participate in a supervisory college with other regulators
 1598  charged with supervision of the insurer or its affiliates,
 1599  including other state, federal, and international regulatory
 1600  agencies. In accordance with s. 624.4212 regarding confidential
 1601  information sharing, the office may enter into agreements that
 1602  provide the basis for cooperation between the office and the
 1603  other regulatory agencies and the activities of the supervisory
 1604  college. This section does not delegate to the supervisory
 1605  college the office’s authority to regulate or supervise the
 1606  insurer or its affiliates under its jurisdiction.
 1607         (1) With respect to participation in a supervisory college,
 1608  the office may:
 1609         (a) Initiate the establishment of a supervisory college.
 1610         (b) Clarify the membership and participation of other
 1611  supervisors in the supervisory college.
 1612         (c) Clarify the functions of the supervisory college and
 1613  the role of other regulators, including the establishment of a
 1614  groupwide supervisor.
 1615         (d) Coordinate the ongoing activities of the supervisory
 1616  college, including planning meetings, supervisory activities,
 1617  and processes for information sharing.
 1618         (e) Establish a crisis management plan.
 1619         (2) With respect to an insurer registered under s. 628.801,
 1620  and in accordance with this section, the office may participate
 1621  in a supervisory college for any domestic insurer that is part
 1622  of an insurance holding company system that has international
 1623  operations in order to determine the insurer’s compliance with
 1624  this chapter.
 1625         (3) Each registered insurer subject to this section is
 1626  liable for and shall pay reasonable expenses for the office’s
 1627  participation in a supervisory college, including reasonable
 1628  travel expenses. A supervisory college may be convened as a
 1629  temporary or permanent forum for communication and cooperation
 1630  between the regulators charged with the supervision of the
 1631  insurer or its affiliates, and the office may impose a regular
 1632  assessment on the insurer for the payment of these expenses.
 1633         Section 15. Effective January 1, 2015, subsection (3) is
 1634  added to section 636.045, Florida Statutes, to read:
 1635         636.045 Minimum surplus requirements.—
 1636         (3) A prepaid limited health service organization that is
 1637  authorized in this state and one or more other states,
 1638  jurisdictions, or countries is subject to ss. 624.4085 and
 1639  624.40851.
 1640         Section 16. Effective January 1, 2015, subsection (7) is
 1641  added to section 641.225, Florida Statutes, to read:
 1642         641.225 Surplus requirements.—
 1643         (7) A health maintenance organization that is authorized in
 1644  this state and one or more other states, jurisdictions, or
 1645  countries is subject to ss. 624.4085 and 624.40851.
 1646         Section 17. Effective January 1, 2015, subsection (3) is
 1647  added to section 641.255, Florida Statutes, to read:
 1648         641.255 Acquisition, merger, or consolidation.—
 1649         (3) A health maintenance organization that is a member of a
 1650  holding company system is subject to s. 628.461 but not s.
 1651  628.4615.
 1652         Section 18. Except as otherwise expressly provided in this
 1653  act, this act shall take effect October 1, 2014, if SB 1300 or
 1654  similar legislation is adopted in the same legislative session
 1655  or an extension thereof and becomes a law.