HI| The Hawaii Insurance Division Memorandum 2025-16C sets out the 2025 annual filing requirements (due in 2026) for Hawaii‑authorized captive insurers, including risk retention and cell captives, specifying that all required documents must be filed electronically with the Captive Insurance Branch using defined email, file‑naming, and format conventions, and that due dates falling on weekends or state holidays roll to the next business day, with late filings subject to fines of up to 500 per day, capped at 10,000 per violation. It announces the availability of OPTins effective February 2, 2026 for electronic submission and payment of premium tax statements, renewal and dormancy fees, while still allowing check payments subject to a service charge for dishonored checks. The memo provides detailed instructions for cell captives on how to complete CAP-001, CAP-002, CAP-003, and CAP-006 for cores and individual cells, and includes a comprehensive documents-and-deadlines table listing each required filing (e.g., premium tax statement, economic impact report, captive questionnaire, statutory compliance report, actuarial opinion, audited financials, SAS 114/115 letters, holding company forms, ORSA, and certain motor vehicle and workers’ compensation items), specifying applicable captive classes, electronic file format, and precise due dates tied to calendar or fiscal year end or the parent’s domicile filings.
Home » Bulletins » Attention Hawaii Captives: 2025 Annual Filing Requirements, Due Dates, and Formats