New Hampshire Code of Administrative Rules
Ins - Commissioner, Insurance Department
Chapter Ins 2400 - ACTUARIAL OPINION AND MEMORANDUM
Part Ins 2401 - GUIDELINES AND STANDARDS
Section Ins 2401.02 - Applicability and Scope

(a) This part shall apply to all life insurance companies and fraternal benefit societies doing business in this state and to all life insurance companies and fraternal benefit societies that are authorized to reinsure life insurance, annuities, or accident and health insurance business in this state. This part shall be applied in a manner that allows the appointed actuary to utilize his or her professional judgment in performing the asset analysis and developing the actuarial opinion and supporting memoranda, consistent with relevant actuarial standards of practice. However, the commissioner shall have the authority to specify specific methods of actuarial analysis and actuarial assumptions when, in the commissioner's judgment, these specifications are necessary for an acceptable opinion to be rendered relative to the adequacy of reserves and related items.

(b) This part shall be applicable to all annual statements filed with the office of the commissioner after the effective date of this part.

(c) A statement of opinion on the adequacy of the reserves and related actuarial items based on an asset adequacy analysis in accordance with Ins 2401.05 and a memorandum in support thereof pursuant to Ins 2401.06 shall be required each year.