New Jersey Administrative Code
Title 11 - INSURANCE
Chapter 2 - INSURANCE GROUP
Subchapter 43 - TREATMENT OF ALLOCATED DEPOSIT-TYPE DEFERRED ANNUITY CONTRACT FUNDS FOR PURPOSES OF CALCULATING THE SPECIAL PURPOSE APPORTIONMENT AND THE FRAUD ASSESSMENT
Section 11:2-43.3 - Treatment of allocated deposit-type funds for purposes of calculating the special purpose apportionment and the fraud assessment
Current through Register Vol. 56, No. 24, December 18, 2024
(a) For purposes of calculating the special purpose apportionment and the fraud assessment, an insurer authorized or admitted to transact annuity business pursuant to Title 17B of the New Jersey Statutes may have excluded from amounts reported as "annuity considerations" in the annual statement filed pursuant to N.J.S.A. 17B:21-1, those amounts that constitute allocated deposit-type funds.
(b) Any insurer seeking to have amounts excluded pursuant to (a) above shall complete and file the certification set forth in the Appendix to this subchapter, incorporated herein by reference. Certifications shall be filed with the insurer's annual statement filed pursuant to N.J.S.A. 17B:21-1 and shall be deemed to be a part of the insurer's annual statement.
(c) This rule shall not affect the requirements for the reporting of allocated deposit-type funds for purposes of completing applicable financial statements filed pursuant to N.J.S.A. 17B:21-1.