New York Laws
Article 16 - Subsidiaries of Domestic Property/casualty Insurance Companies and Certain Other Entities
1605 - When Corporation Is Deemed a Subsidiary.

(1) any corporation a majority of whose outstanding voting shares is
owned or controlled by another corporation shall be deemed the latter's
subsidiary, and
(2) any corporation whose voting shares are held by a domestic
insurance company pursuant to section one thousand six hundred two, one
thousand six hundred three or one thousand six hundred four of this
article shall be deemed the subsidiary of the insurer, provided that for
purposes of section one thousand six hundred six of this article, a
corporation shall be deemed the insurer's subsidiary only so long as the
insurer owns a majority of the total voting shares or retains direct or
indirect control of such subsidiary.
(b) For purposes of this article "voting shares" means shares of any
class having voting power for the election of the corporation's
directors except shares having such power only by reason of the
happening of a contingency.