Filing Requirements and Related Information
| Filing Instructions and Checklist |
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| Life, Accident and Health & Fraternal Insurance Company Financial Filing Instructions and Checklist (PDF) |
| Instruction Document Reference Links |
Note D: Insurance Premiums Tax - Pennsylvania Department of Revenue Premium tax filings are processed by and should be directly submitted to the PA Department of Revenue. |
| Note Q: NAIC Accounting and Reporting Resources (PDF) |
| Note R: Audit/Internal Control Related Reports (PDF) |
| Note T: Life and Fraternal Valuation Filing Instructions (PDF) |
| Exemption Requests |
| Requests for Exemption from Annual Audited Financial Report and Required Related Information (PDF) |
Principle-Based Reserves (PBR)
On June 14, 2023, Governor Shapiro signed Act 2 of 2023 into law (40 Pa.C.S. § 7143). This law gives the Pennsylvania Insurance Commissioner the authority to adopt the exemption provisions of the NAIC Valuation Manual.
A notice was published in the PA Bulletin adopting the exemption provisions outlined in the January 1, 2026 edition of the NAIC Valuation Manual. As such, a company need not file a renewed request for exemption if it satisfies the conditions of Part II, Subsection 1:G of the Valuation Manual. Please direct all questions to your assigned analyst.
For additional details, view the Adoption of Standards for Exemption; Pennsylvania Bulletin Notice 2025-12.