Sec. 21.3. (a) Every domestic casualty insurance company, domestic fire and marine insurance company, and domestic life and health insurance company shall include an actuarial opinion as an additional part of the financial statement required under section 21 of this chapter. The commissioner shall adopt rules under IC 4-22-2 that: (1) prescribe the form and content of the actuarial opinion required by this section; and (2) establish minimum qualifications that an actuary must meet in order to provide the actuarial opinion required under this section. (b) The actuarial opinion required by subsection (a) shall be included with every annual statement beginning with the statement for calendar year 1994.
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