Before the 2019 General Session, Subsection 31A-37-501(2)(a) required the signature of one executive officer on a captive insurance company's annual report. Under the 2019 amendment that was included in HB 55, at least two executive officers and a captive insurance company manager or his or her representative must sign. The proposed rule change eliminates the requirement that one executive officer sign and adds a requirement that two executive officers and a captive insurance company's manager or his or her representative must sign.