(1) On or before March 31 of each year or a later date if approved by the Office Department for good cause, each commercial self insurance fund shall complete for the preceding policy years, excluding closed policy years, evaluated as of the preceding December 31, and submit to the Office Department Form OIR-EX, “”Commercial Self-Insurance Fund Experience Reporting Form,”” rev. 8/90, and Form OIR-IA, “”Commercial Self-Insurance Fund Policy Year Investment Income Allocation Schedule (Schedule “”A””),”” rev. 8/90, in accordance with this rule. Forms OIR-EX and OIR-IA, and the accompanying instructions are hereby adopted and incorporated by reference. Forms are available at http://www.floir.com/iportal.
    (2) Each fund shall, upon filing its initial Form OIR-EX and Form OIR-IA, elect to report on either a policy year or calendar-accident year basis. Thereafter, the reporting shall be on a consistent basis from year to year. Any changes in accounting or actuarial technique used in developing data shall be approved by the Office. All filings shall be submitted electronically to http://www.floir.com/iportal.
Rulemaking Authority 624.308 FS. Law Implemented 624.307(1), 624.424, 624.470, 624.474, 624.488 FS. History-New 12-17-90, Formerly 4-78.022, 4-188.022, Amended 7-30-17.