Other states are taking less substantial steps, only changing the regulatory requirements for their captives. The Vermont Insurance Department adopted a new captive regulation, effective April 1, 2007, which changes the reporting requirements for Vermont-domiciled captives that reinsure life insurance policies. Meanwhile, the Utah Department of Insurance has amendments to its captive rules under consideration, which would mainly address reporting and fee requirements. The New York Insurance Department has a separate web site area touting the advantages and benefits of a New York-domiciled captive.