SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K/A
(Amendment No. 2)
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the
Securities Exchange Act of 1934
Date of Report (Date of earliest event reported):
May 17, 2002
HARTFORD LIFE INSURANCE COMPANY
-------------------------------------------
(Exact name of registrant as
specified in its charter)
Delaware 811-07829
(State or other jurisdiction (Commission
of Incorporation) File Number)
06-0974148
(IRS Employer
Identification No.)
Hartford Life Insurance Company
200 Hopmeadow Street
Simsbury, Connecticut
(Address of principal executive offices of registrant)
06089
Zip Code
(860) 547-5000
Registrant's telephone number
Item 4. Changes in Registrant's Certifying Accountants.
As previously reported, on March 22, 2002, the Board of Directors of The
Hartford Financial Services Group, Inc. ("The Hartford"), the ultimate parent
company of Hartford Life Insurance Company (the "Company"), dismissed Arthur
Andersen LLP ("Arthur Andersen") as The Hartford's independent auditor. The
dismissal became effective on May 15, 2002 with the completion by Arthur
Andersen of its review of The Hartford's first quarter 2002 financial
statements. Accordingly, with the completion by Arthur Andersen of its review of
the Company's first quarter 2002 financial statements, Arthur Andersen has also
been dismissed as the Company's independent auditor. In addition, as previously
reported, on April 18, 2002, the Board of Directors of The Hartford engaged
Deloitte & Touche LLP ("Deloitte") as The Hartford's independent auditors for
the fiscal year 2002. Deloitte commenced its engagement with the review of The
Hartford's financial statements for the second quarter of 2002. Accordingly,
Deloitte has commenced its engagement with the review of the Company's financial
statements for the second quarter of 2002.
Arthur Andersen's reports on the Company's consolidated financial
statements for each of the years ended December 31, 2001 and 2000 did not
contain an adverse opinion or disclaimer of opinion, nor were they qualified or
modified as to uncertainty, audit scope or accounting principles.
During the years ended December 31, 2001 and 2000 and through the date of
this Current Report, there were no disagreements between the Company and Arthur
Andersen on any matter of accounting principle or practice, financial statement
disclosure, or auditing scope or procedure which, if not resolved to Arthur
Andersen's satisfaction, would have caused it to make reference to the subject
matter in connection with its report on the Company's consolidated financial
statements for such years; and there were no reportable events as defined in
Item 304(a)(1)(v) of Regulation S-K.
The Company provided Arthur Andersen with a copy of the foregoing
disclosures. Attached as Exhibit 16.1 is a copy of Arthur Andersen's letter,
dated May 17, 2002, stating its agreement with such statements.
Item 7. Financial Statements and Exhibits.
(a) Financial Statement of Businesses acquired. Not applicable.
(b) Pro forma financial information. Not applicable.
(c) The following are filed as exhibits to this Current Report:
Exhibit
Number Description
- ------- -----------
16.1 Letter from Arthur Andersen LLP to the Securities and Exchange
Commission, dated May 17, 2002.
99.1 Amendment No. 2 to Form 8-K Current Report of The Hartford Financial
Services Group, Inc., dated May 17, 2002, as filed with the
Securities and Exchange Commission on May 17, 2002.
SIGNATURE
Pursuant to the requirements of the Securities Exchange Act of 1934, the
registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.
HARTFORD LIFE INSURANCE COMPANY
Date: May 17, 2002 By: /s/ Brian S. Becker
----------------------------
Name: Brian S. Becker
Title: Vice President and Associate
General Counsel
3
EXHIBIT INDEX
Exhibit
Number Description
- ------- -----------
16.1 Letter from Arthur Andersen LLP to the Securities and Exchange
Commission, dated May 17, 2002.
99.1 Amendment No. 2 to Form 8-K Current Report of The Hartford Financial
Services Group, Inc., dated May 17, 2002, as filed with the
Securities and Exchange Commission on May 17, 2002.