Skip to Content

Life Bureau Reserve Section Industry-Wide Letters & Surveys

Foreign Life Insurers, Foreign Fraternals & Accredited Reinsurers

The following is being made available by the Department for the benefit of all life insurance companies and fraternal benefit societies doing business in New York and all insurers holding a certificate from the Superintendent as being accredited for the reinsurance of life insurance, annuities, or accident and health insurance.

There are categories for Actuarial Opinions and Memoranda (AOMs), Formula Reserves, Liquidity and Industry-Wide Inquiries applicable to all licensed life insurers, accredited reinsurers and fraternal benefit societies.

Most items are in PDF format; some files are also available in MS Word format.

Submissions should be sent via email to:

or by mail to:

Mr. Michael D. Cebula
Deputy Chief Life Actuary
Life Bureau – Reserve Section
New York State Department of Financial Services
One Commerce Plaza
Albany, New York 12257

For additional information or if there are questions, please email us or call (518) 474-7929.

AOMsDwight Hazzard
Appointed Actuaries Dwight Hazzard
Formula ReservesDaniel Leifer
LiquidityDaniel Leifer

Industry-Wide Letters & Inquiries

Actuarial Opinions and Memoranda

Documents Release Date Link(s)
Special Considerations - Reserves 12/09/2016 PDF
AOM & Risk Based Capital Checklist - 12/31/2016 12/16/2016



Actuarial Opinion Requirements - 12/31/2016 Reserves 12/16/2016 PDF

Formula Reserves

Documents Release Date Link(s)
Requirements for using the 2001 CSO Mortality Table 12/13/2004 PDF


Documents Release Date Link(s)
Liquidity and Severe Mortality Inquiry - 12/31/2016 02/21/2017 Word
Tables and Top Ten   Excel

Updated 02/21/2017


Link to DFS Portal

About DFS

Contact DFS

Reports & Publications


Laws and Regs

Connect With DFS

DFS Facebook page

Follow NYDFS on Twitter