Overall, the quality of SAR reporting has been quite good, indicating that insur- ance companies are well positioned to report to law enforcement several specific categories of suspected illicit activities relating to money laundering. In addition, they are equally poised to provide through SARs, information that may benefit the mission of state regulatory agencies. FinCEN analysts read and reviewed each of the 641 SARs filed by insurance com- panies between May 2, 2006 and May 1, 2007. The majority of SARs filed by unique corporate entities were produced in Massachusetts, New York, and Ohio. The resi- dences of the majority of.