Okla. Stat. tit. 36, § 36-1126

A. The Statement of Actuarial Opinion shall be provided with

the annual statement in accordance with the appropriate National

Associations of Insurance Commissioners Property and Casualty Annual

Statement Instructions and shall be treated as a public document.

B. 1. Documents, materials or other information in the

possession or control of the Insurance Department that are

considered an actuarial report, work papers or actuarial opinion

summary provided in support of the opinion, and any other material

provided by the company to the Insurance Commissioner in connection

with the actuarial report, work papers or actuarial opinion summary,

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and any work papers used by the Commissioner or any other person in

the analysis of the actuarial report, work papers, other material or

actuarial opinion summary provided in support of the opinion, shall

be confidential by law and privileged, shall not be subject to the

Oklahoma Open Records Act, shall not be subject to subpoena, and

shall not be subject to discovery or admissible in evidence in any

private civil action. The confidentiality and protection from

discovery by subpoena provided in this paragraph shall not be

construed to be extended to identical, similar or other related

documents or information or to the work papers that are not deemed

to be in the possession, custody or control of the Commissioner.

2. This provision shall not be construed to limit the

Commissioner’s authority to release the documents to the Actuarial

Board for Counseling and Discipline (ABCD) so long as the material

is required for the purpose of professional disciplinary proceedings

and the ABCD establishes procedures satisfactory to the Commissioner

for preserving the confidentiality of the documents, nor shall this

section be construed to limit the Commissioner’s authority to use

the documents, materials or other information in furtherance of any

regulatory or legal action brought as part of the Commissioner’s

official duties.

C. Neither the Commissioner nor any person who received

documents, materials or other information while acting under the

authority of the Commissioner shall be permitted or required to

testify in any private civil action concerning any confidential

documents, materials or information subject to subsection B of this

section.

D. In order to assist in the performance of the Commissioner’s

duties, the Commissioner:

1. May share documents, materials or other information,

including the confidential and privileged documents, materials or

information subject to subsection B of this section with other

state, federal and international regulatory agencies, with the

National Association of Insurance Commissioners and its affiliates

and subsidiaries, and with state, federal and international law

enforcement authorities; provided, that the recipient agrees to

maintain the confidentiality and privileged status of the document,

material or other information and has the legal authority to

maintain confidentiality;

2. May receive documents, materials or information, including

otherwise confidential and privileged documents, materials or

information, from the National Association of Insurance

Commissioners and its affiliates and subsidiaries, and from

regulatory and law enforcement officials of other foreign or

domestic jurisdictions, and shall maintain as confidential or

privileged any document, material or information received with

notice or the understanding that it is confidential or privileged

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under the laws of the jurisdiction that is the source of the

document, material or information; and

3. May enter into agreements governing sharing and use of

information consistent with subsections B through D of this section.

E. No waiver of any applicable privilege or claim of

confidentiality in the documents, materials or information shall
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under the laws of the jurisdiction that is the source of the

document, material or information; and

3. May enter into agreements governing sharing and use of

information consistent with subsections B through D of this section.

E. No waiver of any applicable privilege or claim of

confidentiality in the documents, materials or information shall

occur as a result of disclosure to the Commissioner under this

section or as a result of sharing as authorized in subsection D of

this section.