New York Laws
Article 44 - Employee Welfare Funds
4411 - Account Statements by Insurance Companies, Service Plans and Corporate Trustees and Agents.

ยง 4411. Account statements by insurance companies, service plans and
corporate trustees and agents. Every insurance company, hospital,
surgical or medical service plan providing benefits under an employee
welfare fund, and any corporate trustee or agent holding or
administering all or any part of such fund shall, within four months
after the end of each policy or fiscal year, furnish to the trustees of
the fund a statement of account containing the information relating to
the fund as the trustees may need to comply with this article.