GU| The Guam Insurance Commissioner’s Office notice dated February 4, 2026, explains that for 2026 annual financial statement filings, insurers must submit the NAIC Annual Statement/Annual Financial Report (and Separate Accounts, if any) in soft copy via CD or flash drive, while all Domestic and Alien (Guam Branch) insurers must still file hard/paper copies of their NAIC Annual Statement, and all required NAIC supplements, exhibits, pages, and reports must continue to be filed in hard copy with all other annually required documents and fees under 22 GCA §§15316(a), 15404, and 15504 in accordance with Guam Insurance Law.
Required reports due by April 1 each year include, as applicable, the NAIC Annual Statement/Annual Financial Report, Jurat Page, Balance Sheet pages, relevant NAIC State Pages and exhibits for direct Guam business, the Supplemental Health Care Exhibit (Parts 1 and 2) for Guam health insurance, Risk-Based Capital Report for domestic insurers, Management Discussion & Analysis, a Statement of Actuarial Opinion signed by an American Academy of Actuaries member, Form I-8 with 2% assessment fee for certain commercial and industrial liability premiums on Guam risks, and the Insurance Expense Exhibit for property and casualty insurers.
The notice also updates delivery instructions for foreign insurers (excluding reinsurance carriers with NAICS 524130) by requiring that all filings and filing fees be hand delivered to the Guam Department of Insurance by the insurer’s local General Agent, prohibiting direct mailing of filings or fees to the Department and directing any mailed filings to the local General Agent instead.
Click here to see GU Feb 4, 2026 Notice
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