Please take a moment to review the below SLIP+ for States Bulletin outlining an upcoming enhancement currently in development. This enhancement will provide flexibility in how the SLIP+ Transaction Fee is managed.

COMING SOON – Pay SLIP+ Transaction Fees by State

We heard your feedback, and we're happy to announce this upcoming enhancement. SLIP+ for States customers will soon be able to pay SLIP+ transactions fees by state rather than as a lump sum total. Customers will still have the option to pay all SLIP+ transaction fees with a single click or will have the ability to pay transaction fees by state. All SLIP+ transaction fees will be due on the following schedule:

Listing the Producing Agent on the Policy

In accordance with state statutes, all policies and endorsements must be reported under the surplus lines agent that wrote the policy. Each producer in

your agency must be licensed, and the corresponding business must be reported under the producer who bound the coverage. The surplus lines

licensee who bound the coverage should also be listed on the policy’s declarations page.

Reporting under a single agent will result in non-compliance with state statutes and increase the number of premium reconciliation inquiries. Agencies

reporting for multiple agents should create an agency account on the SLIP+ for States registration page. For more information on agency accounts or for any questions, please contact info@slipplus.com for assistance.

Annual Report FAQ

One of the questions we receive most frequently is “Why don't all transactions effective in 2025 appear on my 2025 annual filing report?"

The SLIP+ for States platform organizes filings based on the date they were filed in SLIP+, not the policy effective date. Because of this, policies with effective dates in 2025 that were filed in SLIP+ during Q1 of 2026 will appear on the 2026 annual filing, not the 2025 annual filing. Likewise, transactions effective in 2025 that are submitted in 1Q2026 invoiced will be invoiced following the end of the first quarter on

the first business day in April.

Tips to Avoid Data Accuracy Requests

• Policy Numbers
  Always report the policy number exactly as it appears on the declarations page. Do not add or remove prefixes or suffixes.
• Transaction Effective Dates
  Use only the transaction effective date for each submission. Keep in mind that endorsements typically have different effective dates than the original policy.
• Premium Reporting
  For quota-share policies, report only the insurer’s share of the premium—not the full amount.
• Home State
  Submit premium only for the insured’s home state. Exclude premium associated with non-U.S. risk locations; only U.S. premium should be reported.

Understanding Home State Determination

Correctly identifying the home state of an insurance policy is essential for compliance, but it can also be confusing! A frequent mistake is using the producer’s location or the insured’s mailing address. Instead, remember that the home state must be determined using the Non-Admitted and Reinsurance Reform Act (NRRA) definition:

1. The state where the insured maintains its principal place of business, or for an individual, their primary residence, OR

2. If 100% of the insured risk is located outside that state, the home state is the state where the greatest percentage of the insured’s taxable premium is allocated.

Master Policies and Affiliated Groups

For policies covering multiple named insureds within an affiliated group, the home state is the home state of the affiliated group member with the largest

percentage of premium under the contract, as outlined in NRRA Section 527(6)(A).

Accurate home state determination supports regulatory compliance, helps prevent reporting discrepancies, and reduces the number of premium

reconciliation requests. To learn more about the NRRA, visit the NRRA Legislation page.

If you have any questions, please contact SLIP+ staff at 877.267.9855 or by email at info@slipplus.com.

Please review the FSLSO Bulletin 2026-01 outlining the requirement to include the UMR# on the declarations page for applicable filings related to Underwriters at Lloyd’s, London submissions. This requirement will be effective July 1, 2026. InsCipher will be implementing a system update to capture this information, with availability aligned to the effective date. Please ensure your teams and insurers are prepared to meet this requirement.

Please review the important announcement below from SLIP+ for States regarding an update to the timing of when the SLIP+ Transaction Fee will apply to Kansas policies in connection with the upcoming transition to filing in SLIP+ for States. We have updated our system to align with this most recent guidance provided. As additional details from Kansas and SLIP+ for States become available, we will continue to update the portal accordingly.

Kansas Implementation Update: SLIP+ Transaction Fee

This update applies only to Kansas filings.

For Kansas policies, the SLIP+ transaction fee will not be applied to any policies with an effective date prior to May 1, 2026. This timing reflects a 90-day period following the release of the Kansas bulletin and is intended to support a smooth transition.

For Kansas policies with an effective date of May 1, 2026, or later, as well as any endorsements associated with those policies, the SLIP+ transaction fee will apply.

We appreciate your attention to this update and are available to answer any questions or provide additional clarification as needed.

For additional information and ongoing updates, please visit the Kansas state page on slipplus.com

Please be advised that the Kansas Department of Insurance (KDOI) has adopted SLIP+ for States as the system for reporting and remitting Kansas surplus lines premium taxes. The announcement below provides detailed guidance on applicability, transition filing requirements, and associated taxes and fees:

The Kansas Department of Insurance is adopting SLIP+ for the reporting and payment of all Kansas surplus lines premium taxes beginning April 1, 2026.

For all Kansas policies effective January 1, 2026 and after, and all subsequent endorsements to those policies, Kansas surplus lines brokers and independently procured coverage filers will report policy data in SLIP+ for States beginning April 1, 2026.

A 3% surplus lines tax and a 0.175% SLIP+ transaction fee will apply to all Kansas surplus lines policies effective on or after January 1, 2026, and to any subsequent endorsements to those policies. The surplus lines tax and SLIP+ transaction fee are credited pro-rata for any return premium, cancellation, or reversal (backout) transactions.

All Kansas surplus lines policies, endorsements, audits or cancellations with an effective date of January 1, 2024 and after that were not previously reported to the Kansas Department of Insurance will also be filed through SLIP+ for States. The applicable surplus lines tax will apply. Policies and endorsements with an effective date prior to January 1, 2026 will not be charged the SLIP+ transaction fee.

Following are filing examples for the transition to SLIP+:

Example One: A policy has an effective date of January 1, 2026.

• This policy should be reported in SLIP+ for States after April 1, 2026.
• The 3% surplus lines tax and the 0.175% SLIP+ transaction fee will apply.

Example Two: An endorsement has an effective date of April 15, 2026, on a policy with an effective date of October 1, 2025.

• The new/renewal policy effective October 1, 2025 should be reported to the Kansas DOI using the Kansas Surplus Lines Tax Filing System on or before the March 1, 2026 filing deadline.
• The April 15, 2026 endorsement should be reported in SLIP+ for States.
• The 3% surplus lines tax rate will apply to the endorsement.
• The SLIP+ transaction fee will not apply because the policy effective date is prior to January 1, 2026.

Example Three: A new policy with an effective date of January 1, 2025 and was not previously reported to Kansas DOI in the March 1 annual filing.

• After April 1, 2026, the policy should be reported in SLIP+ for States.
• The 3% tax will apply.
• The SLIP+ transaction fee will not apply because the policy effective date is prior to January 1, 2026.

Example Four: A new policy with an effective date prior to January 1, 2024, or an endorsement on a policy effective prior to January 1, 2024, that was not previously reported to Kansas DOI in a March 1 annual filing.

• The policy or endorsement should be reported directly to the Kansas DOI using the Kansas Surplus Lines Tax Filing System. Contact KDOI.ExLines@ks.gov for further instructions.

Additional information and training regarding filings and payments in SLIP+ will be provided prior to implementation on April 1, 2026. If you have any questions or need additional information, please contact info@slipplus.com or call (877) 267-9855, option 1. You may also contact the Kansas Department of Insurance at (785) 296-7844 or via email at KDOI.ExLines@ks.gov for questions on surplus lines reporting and tax filing requirements.

In response to recent changes implemented by VA regarding the Maintenance Assessment Fee increase effective January 1, 2026, for 2025 calendar-year policies, the portal has been updated accordingly.

• Beginning 1/1/26, the portal will no longer collect the Maintenance Assessment Fee upfront per filing.
• The Maintenance Assessment Fee will instead be calculated annually at year-end, based on all applicable business written during the calendar year. Additional enhancements are planned for later this year as part of the 2026 Annual Task.

ELANY has issued the following bulletins regarding 2025 Excess Line Premium Tax Statement filing requirements:

• Bulletin 2026-02: Early electronic filing guidance for Zero Tax Filers submitting Excess Line Premium Tax Statements.
• Bulletin 2026-04: General reminder regarding 2025 Premium Tax Statement filing requirements.

For questions or clarification, please contact ELANY directly, as instructed within the bulletins.

The California Department of Insurance has issued a notice dated January 9, 2026, containing important information regarding the filing of the 2025 Annual Premium Tax Form. If you have any questions or require clarification regarding this notice, please contact the California Department of Insurance directly via email at PremimTaxAudit@insurance.ca.gov for further assistance.

Please review the important 2025 Annual Surplus Lines reporting reminder below from the Kansas Department of Insurance, which includes updated zero-reporting requirements. Our portal has been updated to reflect these changes.

KS Annual Surplus Lines Filing & Taxes Reminder

Attention Kansas Licensed Excess Lines Agent:

THIS IS AN IMPORTANT NOTICE ABOUT KANSAS POLICIES AND PROCEDURES FOR FILING EXCESS/SURPLUS LINES TAXES. PLEASE READ CARFULLY.

Filing submissions open on January 2nd.

Submission of your 2025 excess lines tax report must be submitted on the Surplus Lines Tax Filing System. If you have not logged into this system before, please go to Surplus Lines Tax Registration. If you have first received your surplus lines license within 2025, you will not be able to register until January as this system is updated once a year.

As a reminder, the report and payment in full must be submitted by March 1st.

There is no grace period for filing after March 1.

FAILURE TO TIMELY FILE YOUR REPORT AND PAY ANY TAXES OWED IN FULL WILL RESULT IN THE FOLLOWING:

Filing after March 1, 2026 will subject you to an assessment of a penalty of the greater of $100 or 10% of the taxes due.

Suspension of your excess lines license until such time as your tax report, taxes owed, and late filing penalty are submitted.

You will not to be able to renew your excess lines license on May 1, 2026, until your license is brought into good standing by filing your tax report, taxes owed, and late filing penalty.

Non-renewal of your excess line license will result in termination of your excess lines license, and you will be required to submit a new application.

You may also be subject to suspension of your resident or nonresident insurance producer’s license for failure to comply with your legal responsibility to file your excess lines tax report and related tax.

If your excess lines license became inactive or was surrendered or terminated in 2025, you still must file a report for the period of time in which you held a valid excess lines license.

You are required to pay your tax remittance at the time of filing your 2025 excess lines tax report. You cannot submit the report without electronic payment of the taxes owed. Available payment methods and instructions are supplied in Surplus Lines Tax Filing System. Paper checks are not accepted.

If you wrote no surplus lines business in 2025, a confirmation of such is required. You will find this confirmation in the Surplus Lines Tax Filing System.

Should you have questions about this matter, please contact the Rate and Form Compliance Division at 785-296-7844 or email KDOI.exlines@ks.gov.

The updated announcement below from the Surplus Line Association of Washington advises of the new URL for SLIP, now the Washington Filing Portal; all related Password Manager updates within the InsCipher portal have been completed:

SLIP is now the Washington Filing Portal

Today’s the day—the update to the name and URL of your filing portal (SLIP) are now live.

What you need to know:

• New Name for SLIP: Washington Filing Portal
• New URL: wfp.surpluslines.org – please update any bookmarks or saved links to the new URL
• Same filing experience
• Same login credentials

This update is part of our longer-term modernization effort, with more meaningful improvements coming in 2026.

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

Update: The Line of Business codes have been updated with the changes that go into effect on January 1, 2026. Since these codes have changed, if you import filings into InsCipher, be sure to check the mapping file to determine if you need to change your mapping for your coverage codes based on this change.