23-1421. Third-party benefits organizations; damages; exemptions; exclusive remedy; statute of limitations; applicability; definitions
A. An employee who has suffered calculated damages may recover three times the calculated damages from a third-party benefits organization for the cost of benefits paid by the employee. An employer that has suffered calculated damages may recover three times the calculated damages from a third-party benefits organization that paid for the cost of employee benefits. The calculated damages are as follows:
1. For health, pension or vacation or sick leave benefits, any monies paid by or for the employee during a twelve-month period that is more than one hundred twenty percent of the cost of equivalent health, pension or vacation or sick leave benefits. To show equivalency, the plaintiff may submit a mathematical or an actuarial data analysis that demonstrates that the employee would have received at least ninety-five percent of the same value from a product available through the employer or on the general market.
2. For training benefits, any monies paid by the employer or employee in excess of one hundred twenty percent of any reasonable training costs incurred during a twelve-month period for the specific benefit of the employee's job skill.
3. For any other benefit, any monies paid by the employer or employee in excess of $1, 000 during a twelve-month period where no direct benefit can be attributed to the employee.
B. An employee may recover calculated damages attributable to monies paid by the employee's employer for that employee if:
1. The employee sends a certified letter to the employer's statutory agent in this state that advises the employer that the employee intends to pursue such a claim unless the employer objects within ninety days.
2. The employer does not object. An employer's failure to object in writing within ninety days constitutes a waiver of the employer s right to recover pursuant to this section to the extent of the employee's recovery.
C. A third-party benefits organization is not liable pursuant to this section if the third-party benefits organization satisfies all of the following:
1. Provides a reconciliation to its member employees through United States mail or email that would reasonably allow an employee to determine the costs and expenses of the benefits. The reconciliation must be listed by benefit for a twelve-month period and provide the following:
(a) The specific rates charged to the employee and employer.
(b) The direct expense rates charged to the plan by third-party insurers and plan providers.
(c) The total number of employees, including hours and revenue collected in this state and nationally.
(d) The total direct claims expenses or payments to beneficiaries, if any, in this state and nationally.
(e) A list of total payments made to any third-party insurers or plan providers in this state and nationally.
(f) A list of all administrative and other expenses not listed in subdivisions (a) through (e) of this paragraph incurred in this state and nationally.
(g) A list that summarizes the difference between the revenues and expenses in subdivisions (a) through (f) of this paragraph in this state and nationally listed in total dollars and as a percentage of revenue.
2. Allows an employee to opt out of any health, pension or vacation or sick leave benefits and to choose either:
(a) Benefits from the employee's employer if the employer agrees and the employer withholds payment to the third-party benefits organization for that particular benefit category.
(b) Benefits outside the employment relationship if the employer withholds payment from the third-party benefits organization for that particular benefit category and forwards the monies to the employee.
3. Eliminates any penalty for an employee or employer to terminate the relationship with the third-party benefits organization, including liability for any benefits that are actuarily underfunded.
D. A claim for calculated damages may be brought against a third-party benefits organization in superior court or any other appropriate venue. Except as otherwise set forth in this section, the court shall award a plaintiff any calculated damages that the plaintiff has suffered along with any other relief to which the plaintiff may be entitled. This section provides the exclusive remedy for a violation of this section. This section does not create a cause of action between an employee and employer.
E. This section applies to any third-party benefits organization that establishes or negotiates the rates or collects monies for employee benefits on behalf of a resident of this state or an employer that has employees located in this state.
F. Actions for calculated damages must be brought within four years after the cause of action accrues.
G. This section does not apply to any of the following:
1. An insurer, insurance agent or investment management firm.
2. A third-party administrator performing a purely administrative role.
3. An employee who is employed by the federal government or a political subdivision of this state.
H. For the purposes of this section:
1. " Benefits" :
(a) Means monies paid by an employee or employer to a third-party benefits organization for the benefit of the employee and includes health, pension, training or vacation or sick leave benefits or other benefits.
(b) Does not include labor organization membership dues.
2. " Third-party benefits organization" includes any labor organization as defined in sections 23-1301 and 23-1321 and any Taft-Hartley trust, other fund or entity used to administer any benefit required by a labor agreement adopted by a third-party benefits organization.
Structure Arizona Revised Statutes
§ 23-101 - Industrial commission; members; qualifications; appointment; terms; compensation; removal
§ 23-102 - Payment of salaries of commissioners
§ 23-103 - Organization; quorum
§ 23-104 - Seal; copies of orders or records as evidence
§ 23-105 - Sites of offices and sessions; business hours; sessions and records; voting
§ 23-106 - Capacity to sue and be sued; service of summons on commission
§ 23-108 - Director; employees; compensation and expenses
§ 23-108.01 - Powers and duties of director
§ 23-108.02 - Administrative law judges
§ 23-108.03 - Performance of certain powers and duties
§ 23-110 - Industrial commission ombudsman
§ 23-201 - Obtaining labor by false pretenses; civil liability; classification
§ 23-202 - Exaction of fee or gratuity as condition of employment prohibited; classification
§ 23-204 - Employee benefits; state preemption; exemption; definition
§ 23-205 - Employee scheduling; state preemption; exemptions
§ 23-206 - Employers; accommodations required
§ 23-213 - Employer actions; federal or state law compliance
§ 23-216 - Independent contractors; applicability
§ 23-231 - Prohibited employments of persons under the age of eighteen
§ 23-232 - Prohibited employments of persons under the age of sixteen
§ 23-233 - Permissible hours of labor for persons under the age of sixteen; exceptions; definition
§ 23-234 - Minimum age of newspaper carriers
§ 23-236 - Cease and desist order; time for compliance; civil penalty
§ 23-237 - Hearings on cease and desist orders
§ 23-239 - Violation; classification
§ 23-240 - Rules and regulations
§ 23-241 - Application for variation; contents; notice; denial; hearing
§ 23-242 - Applicability of other laws
§ 23-281 - Operation of certain railroad employers on prescribed time
§ 23-286.01 - Agricultural operations
§ 23-287 - Requiring railroad employee to work longer than sixteen consecutive hours; classification
§ 23-312 - Powers and duties of commission
§ 23-313 - Investigation of wage rates
§ 23-314 - Wage board; membership; organization; quorum; compensation
§ 23-315 - Classification of employments by wage board
§ 23-316 - Establishment of minimum fair wage; procedure; criteria
§ 23-317 - Learner and apprentice wage rates
§ 23-318 - Power of wage board to administer oaths, issue subpoenas and take depositions
§ 23-319 - Notice of hearing on wage matters
§ 23-320 - Duty of commission to provide information to wage board
§ 23-321 - Report of wage board; action by commission
§ 23-323 - Posting of wage orders
§ 23-324 - Reconsideration of minimum wages in effect over a year
§ 23-326 - Special licenses to work for less than minimum wage
§ 23-327 - Action by employee for recovery of wages; amount of recovery
§ 23-328 - Contract or agreement for employment of minor at oppressive wage void
§ 23-329 - Violations; classification
§ 23-341 - Equal wage rates; variations; penalties; enforcement
§ 23-352 - Withholding of wages
§ 23-353 - Payment of wages of discharged employee; violation; classification
§ 23-354 - Preference of wages in insolvency proceedings or upon death of employer
§ 23-355 - Action by employee to recover wages; amount of recovery
§ 23-357 - Investigation of wage and nonwage compensation claims
§ 23-358 - Review of department determination
§ 23-359 - Effect of department determination
§ 23-361 - Rules and regulations
§ 23-361.01 - Employer requirements; cash payments; unlawful practices; civil penalty
§ 23-361.02 - Paycheck deductions; authorization; civil penalty; definition
§ 23-362 - Minimum wage; prohibition
§ 23-362; Version 2 - Definitions
§ 23-365 - Reliance on administrative rule or regulation
§ 23-372 - Accrual of earned paid sick time
§ 23-373 - Use of earned paid sick time
§ 23-374 - Exercise of rights protected; retaliation prohibited
§ 23-377 - Confidentiality and nondisclosure
§ 23-379 - Other legal requirements
§ 23-380 - Public education and outreach
§ 23-381 - Collective bargaining agreements
§ 23-391 - Overtime pay; workweek
§ 23-405 - Duties and powers of the industrial commission relative to occupational safety and health
§ 23-407 - Duties and powers of the division
§ 23-409 - Advisory committees
§ 23-410 - Development of standards and rules
§ 23-411 - Temporary and experimental variances
§ 23-412 - Permanent variances
§ 23-413 - Protest of validity of order
§ 23-414 - Emergency temporary standards
§ 23-416 - De minimis violations
§ 23-417 - Enforcement procedure
§ 23-418 - Penalties; violation; classification
§ 23-420 - Hearing rights and procedures
§ 23-421 - Decisions of the administrative law judge; definition
§ 23-423 - Review board rights and procedures; definition
§ 23-425 - Employee discharge or discrimination
§ 23-426 - Confidentiality of trade secrets
§ 23-427 - Employer recordkeeping
§ 23-428 - State legal representation
§ 23-429 - Employer and employee representation
§ 23-430 - Political subdivision jurisdiction
§ 23-431 - Standards of competency
§ 23-432 - Voluntary protection and other model system implementation programs; exemption
§ 23-473 - Owner's and operator's duty
§ 23-474 - Duties of commission
§ 23-476 - Safety standards and regulations
§ 23-477 - Notice requesting investigation
§ 23-479 - Hearing rights and procedures
§ 23-480 - Decisions of administrative law judge; contents; disposition and effect
§ 23-481 - Decision upon review
§ 23-482 - Time for compliance with order; extension of time; effect of orders
§ 23-484 - Nonimpairment of other agencies
§ 23-485 - Special inspectors; civil liability
§ 23-486 - Boiler advisory board; members; terms; meetings
§ 23-487 - Political subdivision jurisdiction
§ 23-488 - Division inspection service
§ 23-491.02 - Owner's and operator's duty
§ 23-491.03 - Existing conveyances
§ 23-491.04 - Commission powers and duties
§ 23-491.06 - Development of standards and regulations
§ 23-491.07 - Certificate of inspection
§ 23-491.08 - Notice requesting investigation; confidentiality; determination of grounds
§ 23-491.10 - Hearing rights and procedures
§ 23-491.11 - Decisions of administrative law judge; contents; disposition and effect
§ 23-491.12 - Decision upon review
§ 23-491.13 - Effective date of orders; time for compliance; effect of orders
§ 23-491.15 - Nonimpairment of other agencies
§ 23-493.01 - Collection of samples
§ 23-493.02 - Scheduling of tests
§ 23-493.03 - Testing procedures
§ 23-493.04 - Testing policy requirements
§ 23-493.05 - Disciplinary procedures
§ 23-493.06 - Employer protection from litigation
§ 23-493.07 - Causes of action based on test results
§ 23-493.08 - Limits to causes of action
§ 23-493.09 - Confidentiality of results; access to records
§ 23-493.10 - Construction; collective bargaining
§ 23-493.11 - Effect of mandatory testing obligations
§ 23-494 - Noncompete clause prohibition; broadcast employees; definitions
§ 23-495.01 - Voluntary veterans' performance employment policy; private employers; eligibility
§ 23-502 - Rehabilitation services
§ 23-503.01 - Coordination of vocational rehabilitation services
§ 23-504 - Merchandising businesses for the blind
§ 23-506 - Eligibility for assistance
§ 23-508 - Administrative funds
§ 23-553 - Day labor service agency; third party employer; duties
§ 23-562 - Professional employer agreements; rights; notice
§ 23-563 - Registration requirements; confidentiality
§ 23-564 - Initial registration; fee
§ 23-565 - Renewal registration; fee
§ 23-567 - Limited registration; fee
§ 23-568 - Alternative registration; fee
§ 23-569 - Financial capability; bonding; exception
§ 23-571 - Tax obligations and incentives
§ 23-572 - Services not insurance
§ 23-574 - Covered employees; licensing
§ 23-575 - Violations; classification; civil penalties; rules
§ 23-576 - Professional employer organization fund; use; exemption
§ 23-601 - Declaration of policy
§ 23-602 - Definitions of words and phrases
§ 23-603 - Agricultural labor; definitions; exemption
§ 23-603.01 - American employer
§ 23-604 - Annual payroll and average annual payroll
§ 23-606 - Base-period employers
§ 23-609.01 - Hearing officers
§ 23-613.01 - Employee; definition; exempt employment
§ 23-615 - Employment; definition
§ 23-615.01 - Political subdivision or instrumentality employment
§ 23-617 - Exempt employment; definition
§ 23-618.02 - Institution of higher education
§ 23-619.01 - Misconduct connected with the employment; wilful misconduct; evaluation
§ 23-621 - Unemployed; definition
§ 23-624 - Plan maintained by an employer
§ 23-625.01 - Definition of debtor
§ 23-625.02 - Definition of internal revenue code
§ 23-628 - Extended benefit period
§ 23-630 - On and off indicators
§ 23-631 - Rate of insured unemployment; definition
§ 23-632 - Definition of regular benefits
§ 23-633 - Definition of state law
§ 23-634 - Eligibility requirements for extended benefits
§ 23-635 - Weekly extended benefit amount
§ 23-636 - Total extended benefit amount; certain adjustments
§ 23-637 - Beginning and termination of extended benefit period
§ 23-638 - Credits and charges to employer accounts
§ 23-639 - Applicability of other articles
§ 23-642 - Compromise of claims for contributions
§ 23-643 - Extensions of time; regulations
§ 23-644 - Reciprocal arrangements
§ 23-645 - State-federal cooperation
§ 23-649 - Acquisition of lands and buildings
§ 23-652 - Publications by commission
§ 23-654 - Availability of records to foreign agency
§ 23-656 - Enforcement of chapter
§ 23-657 - Violations; classification
§ 23-921 - Administration of chapter
§ 23-926 - Inspection of employer records; noncompliance by employer; penalty
§ 23-927 - Power to enter places of employment
§ 23-928 - Investigation by agents
§ 23-929 - Enforcement of chapter
§ 23-930 - Unfair claim processing practices; bad faith; civil penalties
§ 23-932 - Violations; classification
§ 23-933 - Priority of judgment against assets of employer
§ 23-673 - Determination of claim on unemployment due to labor dispute
§ 23-674 - Procedure in rendering decisions and orders; rights of parties; representation
§ 23-675 - Depositions; oaths; attendance of witnesses; production of papers
§ 23-676 - Failure to obey commission subpoena; classification
§ 23-677 - Contempt by contumacy or refusal to obey subpoena of commission
§ 23-680 - Notices of hearings
§ 23-681 - Changing hearing date; good cause
§ 23-682 - Service of documents by electronic means
§ 23-701 - Unemployment compensation fund; administration; composition
§ 23-702 - Custody of unemployment compensation fund
§ 23-705 - Special administration fund
§ 23-706 - Use of special administration fund; transfer of monies
§ 23-707 - Employment security administration fund
§ 23-708 - Reimbursement of employment security administration fund
§ 23-709 - Employment service account
§ 23-721 - Work records kept by employing unit; inspection by commission
§ 23-722.02 - Employer request; employee disclosure; violation; classification; requirements
§ 23-722.03 - Memorandum of understanding; retention; use; definition
§ 23-722.04 - Unemployment insurance information; disclosure; violation; classification
§ 23-723 - Penalties for failure to file timely or complete contribution and wage reports
§ 23-724 - Liability determinations; review; finality
§ 23-725 - Employer coverage; termination; election of coverage
§ 23-726 - Contributions; voluntary payment
§ 23-727 - Credits and charges to employer accounts
§ 23-728 - Standard rate of contribution
§ 23-729 - Change from the standard contribution rate
§ 23-730 - Variation and adjustment of contribution rates
§ 23-733.01 - Assignments of rates; transfers of experience; violation; civil penalty; definitions
§ 23-734 - Agreement by employee to pay employer contribution void
§ 23-736 - Interest on past due contributions; deposit of interest
§ 23-737 - Collection of contributions or interest; precedence of action
§ 23-737.01 - Collection of amounts due by certificate for judgment
§ 23-737.02 - Recovery of collection costs; fee for bad checks
§ 23-738 - Delinquency assessments; interest and penalties; petition for reassessment
§ 23-738.01 - Deficiency assessment; petition for reassessment
§ 23-739 - Jeopardy assessment; petition for reassessment
§ 23-740 - Procedure on petition for reassessment
§ 23-741 - Payment of amounts in dispute
§ 23-742 - Adjustment or refund of contribution; limitation
§ 23-744 - Priority of claim for contributions due upon insolvency proceedings
§ 23-745 - Lien for unpaid contributions, interest and penalties
§ 23-746 - Superiority of lien; notice
§ 23-746.01 - Release or subordination of lien
§ 23-747 - Release of lien; bond; foreclosure and judgment against surety
§ 23-748 - Effect upon lien of transfer of assets by delinquent
§ 23-750 - Special provisions for nonprofit organizations and state and local governments
§ 23-752 - Levy assessment and distraint
§ 23-753 - Surrender of property subject to levy; definition
§ 23-754 - Production of books
§ 23-755 - Property exempt from levy
§ 23-756 - Notice and sale of seized property
§ 23-757 - Authority to release levy and return property
§ 23-762 - Requirements of shared work plan; approval
§ 23-763 - Shared work benefits; eligibility; requirements
§ 23-766 - Other provisions of this chapter; department regulations; applicability
§ 23-771 - Eligibility for benefits
§ 23-771.01 - Approved training; definitions
§ 23-771.02 - Training program
§ 23-773 - Examination and determination of claims
§ 23-774 - Documentation of benefit eligibility
§ 23-775 - Disqualification from benefits
§ 23-778 - Disqualification from benefits for fraud
§ 23-780 - Duration and amount of benefits; definition
§ 23-781 - Denial of benefits to certain athletes and aliens
§ 23-782 - Payment of benefits
§ 23-784 - Agreement for waiver of rights void
§ 23-788 - Recovery of trade act overpayments
§ 23-789 - Recovery of child support obligations; definitions
§ 23-789.01 - Recovery of uncollected overissuance of food stamp coupons; definitions
§ 23-791 - Benefits reduced by pension payment; definition
§ 23-792 - Voluntary withholding; income tax
§ 23-793 - Qualified transient lodging employment; definition
§ 23-794 - School bus contractors with educational institutions; definition
§ 23-795 - Contract educational providers; definition
§ 23-796 - Services for a charter school; benefits
§ 23-798 - Reservation of legislative authority; no vested rights
§ 23-799.01 - Fraud prevention; report
§ 23-801 - Liability of employer
§ 23-802 - Declaration of policy
§ 23-803 - Hazardous occupations
§ 23-804 - Posting of notices by employer
§ 23-805 - Right of action for damages; two-year limitation
§ 23-807 - Agreement exempting employer from liability void; setoffs by employer
§ 23-808 - Limitation on attorney's fee; violation; classification
§ 23-901.01 - Occupational disease; proximate causation; definition
§ 23-901.02 - Liability of last employer; exception
§ 23-901.06 - Volunteer workers
§ 23-901.07 - Persons with disabilities in vocational training; definition
§ 23-901.08 - Professional employer organizations
§ 23-901.09 - Presumption; cancers; firefighters and fire investigators; applicability; definitions
§ 23-902 - Employers subject to chapter; exceptions
§ 23-903 - Application of chapter to persons engaged in interstate commerce; limitation
§ 23-905 - Minor employees; limitation on payment of lump sum award; additional compensation
§ 23-909 - Motion picture exemption
§ 23-910 - Exemption for licensees
§ 23-941 - Hearing rights and procedure
§ 23-941.01 - Settlement of claims; full and final; exception; definitions
§ 23-941.02 - Vexatious litigants; designation; definitions
§ 23-941.03 - Settlement of claims; supportive medical maintenance benefits; definition
§ 23-942 - Awards of administrative law judge; contents; disposition and effect
§ 23-944 - Effective date of orders; time for compliance; effect of orders
§ 23-945 - Petition for hearing on validity of order; procedure; substitution of order
§ 23-946 - Action asserting invalidity of order; limitation; venue and procedure
§ 23-946.01 - Stay of court proceedings pending determination of issues by commission
§ 23-947 - Time within which hearing must be requested; definition
§ 23-949 - Effect of action concerning order; procedure to stay order
§ 23-950 - Priority of actions
§ 23-952 - Continuation of order or award pending hearing or appeal
§ 23-953 - Notice of award; effect of petition for hearing or appeal; overpayment
§ 23-954 - Payment of interest on awards
§ 23-961 - Methods of securing compensation by employers; deficit premium; civil penalty
§ 23-961.01 - Self-insurance pools
§ 23-962 - Insurance by governmental units; payment of premiums
§ 23-963 - Provisions of compensation insurance policy
§ 23-963.01 - Policies with deductible coverage; medical-only loss
§ 23-964 - Posting notice of compliance with compensation law
§ 23-966 - Failure of employer to pay claim or comply with commission order; reimbursement of funds
§ 23-967 - Deduction of premium from employee wage or salary; violation; classification
§ 23-968 - Notification to employer by carrier
§ 23-969 - Satisfaction of lien; release
§ 23-971 - Firefighter and fire investigator cancer claim information; data sharing; definitions
§ 23-1001 - Delivery of insurance contract or policy to employer
§ 23-1021 - Right of employee to compensation
§ 23-1021.01 - Peace officers; fire fighters; employment status
§ 23-1023 - Liability of third person to injured employee; election of remedies
§ 23-1024 - Choice of remedy as waiver of alternate remedy
§ 23-1027 - Compensation precluded by neglect or refusal of employee to submit to treatment
§ 23-1029 - Repeal of chapter; effect on rights of parties
§ 23-1030 - Effect on employers' liability law
§ 23-1031 - Persons incarcerated; suspension of benefits
§ 23-1041 - Basis for computing compensation; definition
§ 23-1042 - Basis for computing average monthly wage of minor permanently incapacitated
§ 23-1043 - Hernias classified for compensation purposes
§ 23-1043.01 - Heart-related and mental cases
§ 23-1043.02 - Human immunodeficiency virus; establishing exposure; definition
§ 23-1043.03 - Hepatitis C; establishing exposure; definition
§ 23-1044 - Compensation for partial disability; computation
§ 23-1045 - Compensation for total disability; permanent total disability defined
§ 23-1048 - Reasonable accommodations; earning capacity determination; definitions
§ 23-1061.01 - Treatment by prayer or spiritual means
§ 23-1062.03 - Evidence-based medical treatment guidelines
§ 23-1063 - Apportionment of compensation
§ 23-1064 - Presumptions of dependency; determination
§ 23-1065 - Special fund; purposes; investment committee
§ 23-1066 - Minor or incompetent claimant; appointment of guardian ad litem; procedure
§ 23-1067 - Commutation of compensation to lump sum payment
§ 23-1069 - Attorney's fees; payment; time limitation
§ 23-1070 - Medical, surgical and hospital benefits provided by employer; pilot program
§ 23-1070.01 - Request for early hearing; stipulation; action of commission
§ 23-1072 - Autopsy in death claims; effect of refusal by claimant
§ 23-1073 - Processing of prior claims
§ 23-1081 - Administrative fund; purposes and administration
§ 23-1091 - Assigned risk plan
§ 23-1101 - Definition of report
§ 23-1102 - Workers' compensation presumptions of compensability; report
§ 23-1103 - Impact of presumptions; liability
§ 23-1104 - Report procedures and deadlines
§ 23-1105 - Heart-related, perivascular and pulmonary cases; firefighters; presumption; definition
§ 23-1306 - Civil liability of person violating article
§ 23-1307 - Injunctive relief from injury resulting from violation of article
§ 23-1322 - Unlawful picketing
§ 23-1323 - Injunctive relief; damages
§ 23-1324 - Violations; classification
§ 23-1325 - Defamation; damages
§ 23-1327 - Unlawful mass assembly
§ 23-1328 - Trespassory assembly
§ 23-1329 - Publicizing enjoined picketing or assembly; prohibition
§ 23-1361 - Blacklist; definition; exceptions; privileged communications; immunity
§ 23-1362 - Blacklisting; classification
§ 23-1381 - Declaration of policy
§ 23-1383 - Rights of employees
§ 23-1384 - Rights of employer
§ 23-1385 - Unfair labor practices; definition
§ 23-1386 - Agricultural employment relations board; members; terms; appointment
§ 23-1388 - Officers and employees of the board
§ 23-1389 - Representatives and elections
§ 23-1390 - Prevention of unfair labor practices
§ 23-1391 - Investigatory powers
§ 23-1392 - Violation; classification
§ 23-1393 - Court jurisdiction
§ 23-1411 - Public safety employee organizational rights; definition
§ 23-1502 - Constructive discharge
§ 23-1601 - Declaration of independent business status
§ 23-1602 - Determination of employment relationship; prohibition
§ 23-1603 - Qualified marketplace contractors; definitions
§ 23-1605 - Motor carriers; employment status; safety improvement; definitions
§ 23-1702 - Municipal firefighter cancer reimbursement fund; exemption; rulemaking; annual report