Details of Engagement-Certifications

State Mandates

Sample Certifications for four states are shown herein:

• Florida (FS §112.08) – Exhibit F
• Iowa (IAC §509A.15) – Exhibit G
• Ohio (ORC §9.833) – Exhibit H
• New York (NY Ins. Art. §47) – Exhibit I

The Required Data and Product-Related Fees-Certifications-State Mandates (Exhibit J) are also shown.

Claim Reserves

Two versions of the Claim Reserve are available:

• Traditional (tax and contingent liability purposes)-Exhibit K
• AICPA SOP 92-6 purposes-Exhibit L.

The Required Data and Product-Related Fees-Certification-Reserves (Exhibit M) are also shown.

Medicare-Part D Comparisons

A sample certification, with supporting computations are shown as Appendix N. The Required Data and Product-Related Fees-Certification-Medicare Part D (Exhibit O) are also shown.