|(a) Scope. This section applies to all insurers that are required to file an actuarial opinion with the property and casualty annual statement adopted by the commissioner under Insurance Code §802.001, including fire, fire and marine, general casualty, fire and casualty, or U.S. branch of an alien insurer, county mutual insurance company, mutual insurance company other than a life insurance company, Lloyd's plan, reciprocal or inter-insurance exchange, domestic risk retention group, life insurance company that is licensed to write workers' compensation, any farm mutual insurance company that filed a property and casualty annual statement that had gross written premiums in excess of $5,000,000, any Mexican non-life insurer licensed under any provision of the Insurance Code other than, or in addition to, Insurance Code Chapter 984, domestic joint underwriting association, the Texas Mutual Insurance Company, and the Texas FAIR Plan Association. (b) Purpose. The section will facilitate the examination of the statement of actuarial opinion required to be attached to an insurer's annual statement under Insurance Code §802.002. The Actuarial Opinion Summary will provide information which will assist the department in identifying those insurers which require additional analysis to determine their financial condition. (c) Actuarial Opinion Summary. By March 15th of each year a domestic insurer subject to this section shall submit to the department an Actuarial Opinion Summary completed in accordance with applicable National Association of Insurance Commissioners Annual Statement Instructions, Property and Casualty. (d) Additional Documents. Upon request of the commissioner: (1) a domestic insurer shall submit the Actuarial Report and Workpapers that support its actuarial opinion, and (2) a foreign insurer shall submit its Actuarial Opinion Summary and/or Actuarial Report and Workpapers that support its actuarial opinion. (e) Submission of Documents. The documents described in subsections (c) and (d) of this section shall be submitted to the Actuarial Division, Financial Program, M.C. 302-3A, Texas Department of Insurance, 333 Guadalupe, P.O. Box 149104, Austin, Texas 78714-9104, or they may be submitted electronically to ActuarialDivision@tdi.state.tx.us. (f) Confidentiality. The Actuarial Opinion Summary, Actuarial Report and Workpapers, and any documents, materials or other information provided by an insurer under subsections (c) or (d) of this section to the department will be used to examine the company's financial condition. The documents will be considered information obtained during the course of an examination under Insurance Code Article 1.15 and treated as confidential. (g) Applicability. This section is applicable to the actuarial opinion included with an insurer's 2005 Property and Casualty Annual Statement and thereafter.