Section 401-C:7 - Contents of ORSA Summary ReportI. The ORSA summary report shall be prepared consistent with the ORSA guidance manual subject to the requirements of paragraph II. Documentation and supporting information shall be maintained and made available upon examination or upon request of the commissioner.II. The review of the ORSA summary report, and any additional requests for information, shall be made using similar procedures currently used in the analysis and examination of multi-state or global insurers and insurance groups. To assist in the review of ORSA summary reports, the commissioner may retain, without appropriation under RSA 9 and without qualifying as a department expenditure under RSA 4:15, attorneys, appraisers, independent actuaries, independent certified public accountants, or other professionals and specialists, the cost of which shall be borne by the company subject to such review. The company shall pay the retained professional or specialists directly for their costs. The commissioner shall conduct oversight of such independent reviewers in a manner that is consistent with standards for the use of independent reviewers established by the National Association of Insurance Commissioners in its Financial Condition Examiners Handbook and Market Regulation Handbook and shall ensure that costs are reasonable for the work performed. The amount paid by the company under this paragraph in any fiscal year shall be applied as a nontransferable credit against and to the extent of the company's administrative fee under RSA 400-A:39 in the subsequent fiscal year and not thereafter.Amended by 2022 , 143: 3, eff. 8/6/2022.Amended by 2017 , 218: 7, eff. 7/10/2017.Added by 2013 , 152: 2, eff. 1/1/2015.