This is a courtesy reminder that the Surplus Line Association of California published guidance that all prior versions of the SL-2 form will no longer be accepted beginning January 1, 2026.

The current version of the SL-2 form can be found here. We encourage you to transition to the current version as soon as possible to ensure compliance.

We are sharing the recently released Bulletin from the Surplus Line Association of Idaho, which outlines their policy filing deadline of December 22, 2025, along with several additional important reminders.

If you have any questions, please contact the Surplus Line Association of Idaho directly for further assistance.

We would like to provide an update recently released by the Surplus Line Association of Washington. In their December Newsletter, they announced the launch of a new Late Filing & Tax Amendments Report, now available in SLIP.

If you have any questions, please reach out directly to the Surplus Line Association of Washington.

ELANY has issued Bulletin 2025-22 regarding the final phase of the New York Department of Financial Services (DFS) Cybersecurity Regulation, which takes effect November 1, 2025.

Please be advised that it is the responsibility of each agency or broker to complete all required actions for compliance in New York. InsCipher is unable to complete these requirements on behalf of brokers.

For additional information or questions, please contact ELANY at elanyinfo@elany.org.

This notice is provided for informational purposes only.

New Jersey has provided additional clarification regarding statute NJ Rev Stat 17:22-6.59 that payment of surplus lines tax must be made directly from a trust account controlled by the Surplus Lines broker. What this means:

• InsCipher will no longer collect NJ surplus lines taxes for filings entered into our portal.
• We will be refunding all NJ taxes collected for Q4 2025 or any future quarters for which we may have already collected SL taxes.
• Our team will be working with partners to ensure that their banking information is saved in SLIP for future SL tax payments.

InsCipher will coordinate with partners to ensure that SL taxes are remitted to NJ on time and in compliance with all state statutes.

Please review the important Assessment Order from the Virginia State Corporation Commission (SCC) announcing an increase to the Maintenance Assessment Fee for business conducted during the 2025 calendar year, payable in 2026.

Our team will be working on updating the InsCipher portal to reflect this change and ensure accurate reporting and payment calculations moving forward.

ELANY has issued Bulletin 2025-23 regarding the enactment of Legislation A 3795 which introduces a new disclosure requirement for Line of Business code 7400.

As a courtesy, we will make the required disclosure statement available within the portal for use during policy issuance. Please note, however, that this disclosure is also required to be included in the application.

This legislation will take effect on November 15, 2025.

If you require further clarification or have specific questions, please contact ELANY directly.

Please review Bulletin 2025-21 from ELANY, which advises of significant changes to coverage codes and risk/industry codes beginning December 15, 2025.

We are currently working to update these codes within the portal to ensure a smooth transition ahead of the effective date.

We’ll provide additional updates once the changes are fully implemented.

Please review the announcement from the Washington Surplus Lines Association advising that they will no longer accept physical check payments effective January 1, 2026.

All payments must be submitted electronically after this date.

Please be advised of the following notice from the Georgia Office of Insurance and Safety Fire Commissioner (GA OCI) regarding the Florida Surplus Lines Service Office (FSLSO). The FSLSO SLIP+ team will begin conducting compliance reviews to ensure adherence to applicable surplus lines regulations and reporting requirements:

Beginning in October 2025, the Florida Surplus Lines Service Office (FSLSO) SLIP+ team will begin conducting compliance reviews of Georgia-licensed surplus lines brokers on behalf of the Georgia Department of Insurance, Office of Insurance and Safety Fire Commissioner (GA OCI). The purpose of this program is to ensure brokers are meeting statutory requirements for policy filing and tax remittance, while also providing educational assistance to strengthen compliance practices across the Georgia surplus lines market. Compliance reviews will verify that:

• All policies, endorsements, and cancellations are properly filed.
• Premium taxes are accurately calculated, reported, and paid.
• Broker records align with Georgia surplus lines laws and regulations.

Reviews may be conducted on-site at the broker’s office or as a remote (desk) audit, depending on circumstances and mutual agreement.

Brokers selected for review will receive advance notice and detailed instructions to prepare the required records.

Compliance reviews may be scheduled on a routine basis, at random, or as a result of identified reporting discrepancies.

In many cases, reviews result in either no findings or minor corrections. However, significant non-compliance may be referred to GA OCI for further action.

For additional information on the process, preparations, and requirements, please refer to the following BULLETIN 25-EX-03 - IMPLEMENTATION OF NEW COMPLIANCE REVIEW PROGRAM.

You may also visit SLIP+ Compliance Review for additional information.

Georgia OCI

2 Martin Luther King, Jr. Drive

West Tower, Suite 702

Atlanta, GA 30334 404.656.7553 • Office

PremiumTax@oci.ga.gov