(1) These rules shall apply to all life insurance companies and fraternal benefit societies doing business in this state and to all life insurance companies and fraternal benefit societies which are authorized to reinsure life insurance, annuities or disability insurance business in this state.

(2) These rules shall be applicable to all annual state-ments filed with the office of the commissioner after the eff-ective date of these rules. Except with respect to companies which are exempted pursuant to ARM 6.6.6506, a statement of opinion on the adequacy of the reserves and related actuarial items based on an asset adequacy analysis in accordance with ARM 6.6.6508, and a memorandum in support thereof in accordance with ARM 6.6.6509, shall be required each year. Any company so exempted must file a statement of actuarial opinion pursuant to ARM 6.6.6507.

(3) Notwithstanding the foregoing, the commissioner may require any company otherwise exempt pursuant to these rules to submit a statement of actuarial opinion and to prepare a memorandum in support thereof in accordance with ARM 6.6.6508 and 6.6.6509 if, in the opinion of the commissioner, an asset adequacy analysis is necessary with respect to the company.