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Similarly, while companies in New York and Ohio filed SARs through multiple entities, a single firm in each state filed the majority of SARs. This was also the case for Wisconsin, ranked fourth among filing locations. For that state, five separate insurance carriers, through one entity, generated 88 percent of filings for the twelve- month period. Unlike in Massachusetts, the Wisconsin-based firm was not affiliated with other companies in and/or from the state during the same time frame. The SAR filing volume for some institutions may be attributable to the diversified products and services they offer. Many.