Schedule Y - Mid-Year ownership change

[DavidB-WEAIC]

Our company made a 100% stock purchase of an HMO company which was effective 10/1/19. I am trying to figure out how to put together schedule Y.

The affiliates of the previous owner are not affiliates of ours. Do we list them anyways because they were affiliates in the 1st 9 months?

It seems that we are to build the schedule as of 12/31/18.

What worries me is the transactions between affiliates. With the previous owner being a very large health system they had a lot of transactions flowing between them. If we do not include them, will there be information missing that should be reported?

Any help is appreciated. Next step might be a call to the Commissioner's office.

[Russ]

The instructions to Schedule Y, Part 1 state "Only those companies that were a member of a holding company group at the end of the reporting period should be shown on Schedule Y, Part 1, Organizational Chart."

The Schedule Y, Part 2 instructions state "Transactions among holding company system members should only be reported for the portion of the year in which each company to the transaction was a member of the holding company system."