What are the filing deadlines for the self-insurer's annual report for private and public entities?

• A. October 1 private; March 1 public
• B. March 1 private; October 1 public
• C. January 31 private; December 31 public
• D. April 15 private; May 15 public

Answer: (B)

The key idea here is that the annual reporting requirements for self-insurers are organized by entity type, with separate deadlines for private and public entities. Private self-insurers must file their annual report by March 1, while public self-insurers must file by October 1. This separation aligns with the different reporting cycles and oversight needs of private employers versus public agencies. The annual report gathers financial data, reserve information, and claims activity to show ongoing ability to self-insure and to inform any regulator-imposed requirements. The other suggested dates don’t match the established schedule for these two groups, which is why the March 1 deadline for private entities and October 1 deadline for public entities is the correct pairing.