Which of the following is an obligation of former self-insurers?

• A. Provide competent administration
• B. Filing annual reports
• C. Deposit security deposit
• D. Submit routine audits

Answer: (B)

Filing annual reports is the obligation that continues for former self-insurers. Even after an employer ceases to be a self-insurer, regulators require annual reporting to close out the self-insurance account, document any remaining liabilities, and provide a final view of past self-insurance activity. This ongoing reporting helps ensure the program is properly wound down and that regulators have up-to-date information.

The other duties—providing competent administration, posting a security deposit, and submitting routine audits—are tied to active self-insurance. They are responsibilities during the period of self-insurance, but once status is terminated, they’re not typically ongoing obligations for a former self-insurer.