N.Y. Ins. Law § 1708

§ 1708. Information reports. Every parent corporation that has\nacquired one or more subsidiaries shall (except to the extent exempted\nby section one thousand seven hundred four of this article) file an\ninformation report on or before May first of each year or on or before\nsuch other date as the superintendent may permit. The information\nreport shall provide (i) a description of the activities of the\nsubsidiary, (ii) a description of all material transactions between the\nsubsidiary and such parent corporation and affiliates of such\nsubsidiary, and (iii) such other information as the superintendent may\nby regulation prescribe.\n