Conn. Agencies Regs. § 38a-78-3
Sections 38a-78-1 to 38a-78-9, inclusive, of the Regulations of Connecticut State Agencies shall apply to all life insurance companies and fraternal benefit societies doing business in this state and to all life insurance companies and fraternal benefit societies which are authorized to reinsure life insurance, annuities or accident and health insurance business in this state. Sections 38a-78-1 to 38a-78-9, inclusive, of the Regulations of Connecticut State Agencies shall be applied in a manner which allows the appointed actuary to utilize his or her professional judgment in performing the asset adequacy analysis and developing the actuarial opinion and supporting memoranda, consistent with relevant actuarial standards of practice. However, the commissioner shall have the authority to specify specific methods of actuarial analysis and actuarial assumptions when, in the commissioner's judgment, these specifications are necessary for an acceptable opinion to be rendered relevant to the adequacy of reserves and related items. Sections 38a-78-1 to 38a-78-9, inclusive, of the Regulations of Connecticut State Agencies shall be applicable to all annual statements filed with the commissioner for the year 2009 and thereafter. A statement of opinion on the adequacy of the reserves and related actuarial items based on an asset adequacy analysis in accordance with section 38a-78-7 of the Regulations of Connecticut State Agencies, and a memorandum in support thereof in accordance with section 38a-78-9 of the Regulations of Connecticut State Agencies, shall be required each year.
Conn. Agencies Regs. § 38a-78-3