CT| Bulletin FS-4AR-25 from the Connecticut Insurance Department sets out 2026 filing requirements for accredited reinsurers, emphasizing that annual financial statements and related filings must be submitted electronically to the NAIC or via email rather than in paper form, and tying continued accreditation to compliance with these deadlines and content standards. Key dates include March 1, 2026 for the NAIC-filed annual statement and actuarial opinion, April 1, 2026 for management discussion and analysis, June 1, 2026 for independent audit reports and automatic renewal of accreditation, along with ongoing obligations related to trust reporting and lists of ceding Connecticut-domiciled insurers.
Key Points:
- Annual statement, actuarial opinion, and MD&A are due March 1 and April 1, 2026, respectively, via NAIC electronic filing, with no routine quarterly filings required unless specifically requested.
- Independent audit reports, lists of CT-domiciled ceding insurers (with quarterly updates), and trustee reports on reinsurance trusts (including balances, investments, and trust termination/expiration certifications) have separate deadlines, generally March 1 or June 1, 2026.
- Filings not made through the NAIC must be submitted by email to cid.financial@ct.gov, and accreditation certificates will automatically renew June 1, 2026 if all standards and filing requirements are met.