1. A. The purpose of this regulation is to identify and to incorporate by reference the current edition of handbooks, guidelines, forms, and instructions adopted by the National Association of Insurance Commissioners (NAIC) and referenced in the Louisiana Insurance Code.

2. B. The following NAIC handbooks, guidelines, forms, and instructions are hereby adopted and incorporated by reference:

   1. 1. The Financial Condition Examiner’s Handbook, 2024 edition.
   2. 2. The Annual and Quarterly Statement Instructions, Property and Casualty, 2024 edition.
   3. 3. The Annual and Quarterly Statement Instructions, Life, Accident, and Health, 2024 edition.
   4. 4. The Annual and Quarterly Statement Instructions, Health, 2024 edition.
   5. 5. The Annual and Quarterly Statement Instructions, Title, 2024 edition.
   6. 6. The Annual and Quarterly Statement Instructions, Fraternal, 2024 edition.
   7. 7. The Annual and Quarterly Statement Blanks, Property and Casualty, 2024 edition.
   8. 8. The Annual and Quarterly Statement Blanks, Life, Accident, and Health, 2024 edition.
   9. 9. The Annual and Quarterly Statement Blanks, Health, 2024 edition.
   10. 10. The Annual and Quarterly Statement Blanks, Title, 2024 edition.
   11. 11. The Annual and Quarterly Statement Blanks, Fraternal, 2024 edition.
   12. 12. The Accounting Practices and Procedures Manual, 2024 edition.
   13. 13. The Financial Analysis Handbook, 2024 edition.
   14. 14. The Own Risk and Solvency Assessment Guidance Manual, 2024 edition.
   15. 15. The Purposes and Procedures Manual of the NAIC Investment Analysis Office, 2024 edition.
   16. 16. The Risk-Based Capital Forecasting and Instructions, 2024 edition.
   17. 17. The Market Regulation Handbook, 2024 edition.
3. C. The commissioner of insurance shall utilize the handbooks, guidelines, forms, and instructions incorporated by reference as necessary for the administration of the provisions of the Louisiana Insurance Code, so long as the provisions of those publications are consistent with the Louisiana Insurance Code.

4. D. A copy of these handbooks, guidelines, forms, and instructions may be obtained from:

   1. 1. the National Association of Insurance Commissioners, at http://www.naic.org;
   2. 2. the Louisiana Department of Insurance, Poydras Building, 1702 N. Third Street, Baton Rouge, LA 70802; or
   3. 3. the Louisiana Office of the State Register, 1201 N. Third Street, Baton Rouge, LA 70802.

Authority Note

AUTHORITY NOTE: Promulgated in accordance with R.S. 22:11, 258, 619(B), 640(B), 675, 661(A), 691.11, 691.54, and 1804.

Historical Note

HISTORICAL NOTE: Promulgated by the Department of Insurance, Commissioner of Insurance, LR 45:1208 (September 2019), amended LR 46:993 (July 2020), LR 47:1328 (September 2021), amended LR 48:2299 (September 2022), amended LR 49:1410 (August 2023), LR 51:73 (January 2025), amended LR 51:2100 (December 2025).