Insurance companies provided Massachusetts in the filing address in 103 of the 173 instances where the subject address was listed as New York. For these same 173 instances, 37 filers noted New York as their filing location. Filers located in Califor- nia identified New York as the subjects’ state in 53 of the 148 instances, followed by Iowa (25), and then Massachusetts (15). Only one California filer listed its own state as the filer and subject address location. This type of dissimilar relationship be- tween filing state and subject address state is also reflected in the filings for Florida,.
