SESSION WATCH
Died SENATE · SESSION 2026

No. SB 234

Insurers’ Financial Transactions
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SPONSOR
Smith
FILED BY
Carlos Guillermo Smith — District 17, Democrat [search donations]
EFFECTIVE
7/1/2026
DIED IN
Banking and Insurance

Filed under Insurance.

PROVIDED SUMMARY

Insurers’ Financial Transactions; Requiring certain insurers to annually provide specified information to the Office of Insurance Regulation; requiring the office to contract annually with a specified entity to conduct a review of certain transactions; prohibiting an insurer from engaging in certain transactions with affiliates; prohibiting an insurer from declaring or paying dividends to shareholders or issuing executive bonuses under certain circumstances, etc.

Full bill text →

Plain English Summary

AI-GENERATED
Blocks dividends and bonuses when affiliate fees drain insurer finances.

Insurers that pay fees to affiliates must now report annually, not just when asked. The report needs a cost analysis, a market-rate comparison, and the dollar and percentage total of what was paid.

If affiliate fees exceed 20 percent of an insurer's premiums, it must certify why that is necessary and disclose the dividends and executive compensation paid out that same period, and post all of it publicly on its own website.

Insurers are now barred from structuring affiliate deals to make their finances look better than they are, including fee forgiveness or circular transactions meant to mask the insurer's true condition.

An insurer that is in hazardous financial condition, or one whose finances have been materially hurt by high affiliate fees or expenses, may not pay shareholder dividends or issue executive bonuses.

KEY PROVISIONS
§ 1 Makes affiliate-fee reporting automatic and annual majors. 624.424

AIInsurers that pay fees to affiliates must now file detailed information with the office every year on their own, replacing a rule that only required disclosure when the office specifically asked for it.

“shall annually provide to the office all of the following information” bill text, line 62 →
§ 2 Requires proof that affiliate fees match market rates majors. 624.424

AIInsurers must submit a benchmarking study showing that what they pay an affiliate is comparable to what independent, unaffiliated vendors would charge for the same service, not just an internal cost breakdown.

“A benchmarking study demonstrating that the fee, commission, or other financial consideration is comparable to the rates ordinarily payable to vendors” bill text, line 40 →
§ 3 Flags affiliate fees above 20 percent of premiums majors. 624.424

AIOnce affiliate fees and commissions exceed 20 percent of an insurer's gross written premiums, the insurer must certify that the amount is necessary and give specific reasons, rather than simply reporting a total.

“A certification that the percentage reported in subparagraph 3. does not exceed 20 percent” bill text, line 49 →
§ 4 Ties high affiliate fees to dividend and executive-pay disclosure majors. 624.424

AIWhenever affiliate fees cross the 20 percent threshold, the insurer must also disclose the dividends and officer and director compensation it paid during that same reporting period.

“the insurer must also report the total amount of any dividends and officer and director compensation paid during the same period” bill text, line 55 →
§ 5 Requires public posting of affiliate-fee filings majors. 624.424

AIInsurers must publish the affiliate and managing-general-agent fee information they report to the office on their own websites every year, and that information cannot be withheld as a trade secret.

“shall annually post the information reported under paragraphs (a) and (b) on their websites in a clear and readily accessible format” bill text, line 86 →
§ 6 Bars transactions designed to misstate an insurer's finances majors. 624.4244

AIAn insurer may not engage in any transaction or series of transactions with an affiliate that has the purpose or effect of making its financial condition look different from what it actually is.

“may not engage in any transaction or series of transactions with an affiliate which have the purpose or effect of misrepresenting or misstating” bill text, line 94 →
§ 7 Bars dividends and executive bonuses when an insurer is unhealthy majors. 624.4244

AIAn insurer in hazardous financial condition, or one whose own financial statements show its finances have been materially hurt by high affiliate fees, may not declare dividends or pay executive bonuses.

“may not declare or pay dividends to shareholders or issue executive bonuses if the insurer is in hazardous financial condition” bill text, line 103 →
§ 8 Requires an annual independent audit of affiliate fee fairness moderates. 624.424

AIThe office must contract every year with an independent expert entity to review affiliate and managing-general-agent transactions and report back which ones are not fair and reasonable.

“which report must identify any affiliate and managing general agent transactions that are not fair and reasonable” bill text, line 83 →
TIMELINE
3/13/2026
Died in Banking and Insurance
1/13/2026
Introduced
11/3/2025
Referred to Banking and Insurance; Appropriations Committee on...
10/17/2025
Filed
STATUTES IT CHANGES
s. 624.424
+489 / −58
s. 624.4244
+143 / −0