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SB0234 • 2026

Insurers’ Financial Transactions

Insurers’ Financial Transactions

Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Smith
Last action
2026-03-13
Official status
Senate - Died in Banking and Insurance
Effective date
2026-07-01

Plain English Breakdown

The official source does not specify what happens if insurers do not comply with the requirements.

Insurers' Financial Transactions

This bill requires insurers to annually provide financial information about transactions with affiliates and managing general agents to the Office of Insurance Regulation, limits certain types of transactions, and restricts dividend payments and executive bonuses under specific conditions.

What This Bill Does

  • Requires insurers to give detailed financial information on their dealings with affiliates and managing general agents each year.
  • Sets a limit that affiliate fees should not exceed 20% of an insurer's gross written premiums unless there are special reasons for higher fees.
  • Requires the Office of Insurance Regulation to hire an independent expert annually to review these transactions and report any unfair or unreasonable dealings by February 1st.
  • Prohibits insurers from engaging in certain types of transactions with affiliates that could misrepresent their financial health.
  • Restricts insurers from paying dividends to shareholders or issuing executive bonuses if they are financially unstable due to high affiliate fees.

Who It Names or Affects

  • Insurance companies operating in Florida
  • The Office of Insurance Regulation

Terms To Know

affiliate
A company that is related or connected to another company, often through ownership.
managing general agent
An independent insurance agency that manages the underwriting and claims process for an insurer's products.

Limits and Unknowns

  • The bill does not specify what happens if insurers do not comply with these requirements.
  • It is unclear how this legislation will impact smaller or newer insurance companies in Florida.
  • The effectiveness of the independent review and its ability to prevent misrepresentation by affiliates remains uncertain.

Bill History

  1. 2026-03-13 Senate

    • Died in Banking and Insurance

  2. 2026-01-13 Senate

    • Introduced

  3. 2025-11-03 Senate

    • Referred to Banking and Insurance; Appropriations Committee on Agriculture, Environment, and General Government; Fiscal Policy

  4. 2025-10-17 Senate

    • Filed

Official Summary Text

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.

Current Bill Text

Read the full stored bill text
Florida Senate
-
2026

SB 234

By
Senator Smith

17-00289A-26 2026234__
1 A bill to be entitled
2 An act relating to insurers’ financial transactions;
3 amending s. 624.424, F.S.; requiring certain insurers
4 to annually provide specified information to the
5 Office of Insurance Regulation; defining the term
6 “managing general agent”; requiring the office to
7 contract annually with a specified entity to conduct a
8 review of certain transactions; specifying a
9 requirement of such contract; requiring insurers to
10 post certain information on their websites; specifying
11 that certain information is not considered a trade
12 secret and is subject to public disclosure; creating
13 s. 624.4244, F.S.; prohibiting an insurer from
14 engaging in certain transactions with affiliates;
15 specifying prohibited transactions; prohibiting an
16 insurer from declaring or paying dividends to
17 shareholders or issuing executive bonuses under
18 certain circumstances; providing an effective date.
19
20 Be It Enacted by the Legislature of the State of Florida:
21
22 Section 1. Subsection (13) of section 624.424, Florida
23 Statutes, is amended to read:
24 624.424 Annual statement and other information.—
25 (13)
(a)
Each insurer doing business in this state which
26 pays a fee, commission, or other financial consideration or
27 payment to any affiliate directly or indirectly
shall annually

28
is required upon request to
provide to the office
all of the

29
following

any
information
:

the office deems necessary. The fee,

30
commission, or other financial consideration or payment to any

31
affiliate must be fair and reasonable. In determining whether

32
the fee, commission, or other financial consideration or payment

33
is fair and reasonable, the office shall consider, among other

34
things, the actual cost of the service being provided.

35
1.

A
description and cost analysis
of each service provided

36
by an affiliat
e
, including the actual cost of the service
, the

37
amount charged to the insurer,
the basis used to
determine the

38
amount charged to the insurer
, and any profit margin included in

39
the amount charged
.

40
2.

A
benchmarking study
demonstrating that the fee,

41
commission, or other financial consideration is c
omparable to

42
the rates

ordinarily payable to vendors independent of and

43
unaffiliated with the insurer
.

44
3.

The total amount of affiliate fees, commissions, or

45
other financial consideration
s
for the reporting period, whether

46
paid by the insurer or forgiven by the affiliate,
reported both

47
in dollars and as a percentage of the insurer’s gross written

48
premiums for that period.

49
4.

A certification that
the
percentage reported in

50
subparagraph 3. does not exceed 20 percent, or a certification

51
that any amount exceeding 20 percent is necessary for the

52
insurer’s operations, including the specific reasons
why
such

53
fees, commissions, or other financial considerations
are

54
necessary. If the percentage reported in subparagraph 3. exceeds

55
20 percent, the insurer must also report the total amount of any

56
dividends
and
officer and director compensation paid during the

57
same period.

58
(b) As used in this paragraph, the term “managing general

59
agent” has the same meaning as provided in s. 626.015. Each

60
insurer doing business in this state which pays a fee,

61
commission, or other financial consideration or payment to a

62
managing general agent
shall

annually
provide to the office all

63
of the following information:

64
1.

The total amount of managing general agent fees,

65
commissions, or other financial consideration
s
for the reporting

66
period, whether paid by the insurer or forgiven by the managing

67
general agent,
reported both in dollars and as a percentage of

68
the insurer’s gross written premiums for that period.

69
2.

A certification that the percentage reported under

70
subparagraph 1
.
does not exceed 20 percent, or a certification

71
that any amount exceeding 20 percent is necessary for the

72
insurer’s operations, including the specific reasons
why
such

73
fees, commissions, or other financial considerations
are

74
necessary.

If the percentage reported in subparagraph
1
. exceeds

75
20 percent, the insurer must also report the total amount of any

76
dividends
and
officer and director compensation paid during the

77
same period.

78
(c)

The office shall contract
annually
with an independent

79
third-party entity with expertise in insurance regulation to

80
conduct a review of affiliate and managing general agent

81
transactions reported under this subsection. The contract must

82
require submission of a final report to the office by February 1

83
of each year, which
report
must identify any affiliate and

84
managing general agent transactions that are not fair and

85
reasonable.

86
(d)

Insurers shall annually post the information reported

87
under paragraphs (a) and (b) on their website
s

in a clear and

88
readily accessible format. Information disclosed under

89
paragraphs (a) and (b) is not considered a trade secret and is

90
subject to public disclosure.

91 Section 2. Section 624.4244, Florida Statutes, is created
92 to read:
93
624.4244
Prohibitions relating to affiliate transactions
.
—

94
(1)

An insurer may not engage in any transaction or series

95
of transactions with an affiliate
which

have
the purpose or

96
effect of misrepresenting or misstating the insurer’s financial

97
condition. Prohibited transactions include, but are not limited

98
to, transactions in which an affiliate forgives, waives, or

99
otherwise cancels fees or other amounts owed by the insurer for

100
the purpose or effect of manipulating the insurer’s financial

101
position, or engaging in circular transactions intended to

102
misrepresent the insurer’s financial condition.

103
(2)

An insurer may not declare or pay dividends to

104
shareholders or issue executive bonuses if the insurer is in

105
hazardous financial condition
, as defined in s. 627.942,
or if

106
its financial statements or reports to the office indicate that

107
the insurer’s financial condition has been materially affected

108
by high affiliate fees or expenses.

109 Section 3. This act shall take effect July 1, 2026.