This Part shall apply to all life insurance companies and fraternal benefit societies doing business in this State and all companies holding a certificate from the superintendent as being accredited for the reinsurance of life insurance, annuities or accident and health insurance. It shall apply to all obligations of any of the foregoing, whether funded in the general account or in a separate account, no matter where issued or assumed, and no matter where shown in the annual statement. This Part shall be applicable to such companies, societies and insurers for all statements filed after the effective date of this Part.
N.Y. Comp. Codes R. & Regs. Tit. 11 § 99.2