Amendment to Purpose and Effect Statement: These rules are being amended to adopt the 2014 NAIC Quarterly Statement Manuals, the 2013 NAIC Annual Statement Instructions Manuals, and the 2013 and 2014 NAIC Accounting Practices and Procedures Manuals. The current rule adopted the 2013 NAIC Quarterly Statement Manuals, the 2012 NAIC Annual Statement Instructions Manuals, and the 2012 and 2013 NAIC Accounting Practices and Procedures Manuals. The rule is also being updated to reflect the current process for filing the annual and quarterly statements as well as to specify that annual and quarterly statements are to be filed electronically and not in any other format.