; and (II) is a New York not-for-profit corporation formed for the purpose of holding the stock of a New York insurance company. (N) Insurance underwriting company The term insurance underwriting company means an insurer that is subject to regulation by a State insurance authority of the domicile of the insurer. (O) State insurance authority The term State insurance authority means the State insurance authority of the State in which an insurance underwriting company or the holding company for the insurance underwriting company is domiciled. (P) Top-tier savings and loan holding company The term top-tier savings and loan holding company means the ultimate parent company in a savings and loan holding company structure. . (b) Registration Section 10(b)(1) of the Home Owners’ Loan Act ( 12 U.S.C. 1467a(b)(1) ) is amended by adding at the end the following: A savings and loan holding company that is an insurance savings and loan holding company shall register as an insurance savings and loan holding company. . (c) Reports Section 10(b)(2) of the Home Owners’ Loan Act ( 12 U.S.C. 1467a(b)(2) ) is amended by adding at the end the following: (D) Insurance savings and loan holding companies The Board, to the fullest extent possible, shall request reports and other information filed by insurance savings and loan holding companies and any insurance underwriting company that is a subsidiary of the insurance savings and loan holding company with other Federal authorities and the State insurance authority for the insurance savings and loan holding company before requesting those reports or information from the insurance savings and loan holding company or any insurance underwriting company that is a subsidiary of the insurance savings and loan holding company. (E) Rule of construction Nothing in this section may be construed as prohibiting the Board from requesting reports and other information that is not otherwise collected and shared with other Federal or State authorities. . (d) Books and records Section 10(b)(3) of the