This Chapter is issued pursuant to the authority vested in the Commissioner of Commerce and Insurance of the State of Tennessee under T.C.A. §§ 56-1-402, 56-1-403 and 56-1-501(d). This Chapter will take effect for annual statements beginning in the year 2009.

Authority: T.C.A. §§ 56-2-301, 56-1-402, 56-1-402(d)-(g), 56-1-403, 56-1-501(d), 56-25-1601 and 56- 25-1602. Administrative History: Original rule filed October 5, 1995; effective December 19, 1995. Amendment filed May 11, 2009; effective July 25, 2009.