Blanks (E) Working Group
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The Blanks Working Group met Dec. 5, 2009. During the meeting, the Working Group discussed various proposals and took the following action on those proposals:

Action Items:

1. Adopted the following blanks proposals which were previously exposed for comment as modified during the meeting.

   • 2009-33BWG – Add instructions to Schedule T, Details of Write-ins for Line 58, Other Alien, to clarify that the reporting entity should list the jurisdiction (country) for the write-in line description and make the instruction consistent for all statement types.

   • 2009-34BWG – Add instructions to Line 24 of the Asset page to include receivables for securities not received within 15 days of settlement date.  Modify the ”exclude” statement for Line 9 of the Asset page to clarify the exclusion of receivables for securities not received within 15 days of the settlement date.

   • 2009-36BWG – Add line categories to Schedule S to group separately U.S. and non-U.S. insurers reported in the schedule. Modify the instructions for the Location column to indicate the use of postal code in the column to indicate domiciliary jurisdiction and change the column description from Location to Domiciliary Jurisdiction. Change Property and Title Schedule F Location Column description to be consistent with Life, Health and Fraternal and their respective annual statement schedules.

   • 2009-37BWG – Modify instruction for IMR (Interest Maintenance Reserve) Line 2 and AVR (Asset Valuation Reserve) Line 2 with language for other than temporary impairments to reflect changes initiated by the adoption of SSAP No. 43 Revised—Loan-backed and Structured Securities which superseded the recently adopted SSAP No. 98—Treatment of Cash Flows When Quantifying Changes in Valuation and Impairments, an Amendment of SSAP No. 43––Loan-backed and Structured Securities. This proposal amends guidance recently adopted by proposal 2009-14 BWG.

2. Deferred action on the following proposal and simultaneously referred it to the Line of Business Subgroup of the Blanks Working Group:

   • 2009-35BWG – Add a new annual statement line 17.4 to the Underwriting and Investment Exhibits, Exhibit of Premiums and Losses (state page), Five Year Historical, and Insurance Expense Exhibit of the property statement and the property supplement of the health statement for the reporting of director and officer business.

3. Exposed 10 proposals for comment. The comment deadline on all new proposals is Feb. 24, 2010.

4. Received a memo from the Life and Health Actuarial Task Force related to Interrogatory 9.2 of the Life & Health Annual Statement. The memo included nonbinding guidance for insurers related to the recently adopted Actuarial Guideline 43.

5. Adopted interim meeting minutes from an Oct. 9 conference call.

6. Adopted the listing of editorial changes.

7. Received memos from the Statutory Accounting Principles (E) Working Group notifying the Blanks (E) Working Group and preparers of disclosures related to deferred tax assets, financial guaranty insurance and subsequent events that reporting entities will need to prepare for year-end 2009.