In today's world, it would be under Ctrl+F -> "insurance". If it were on physical paper, it would be on the folder containing the important documents.
Over-reliance on hierarchy has been identified as a double edged sword of these organizational systems. Hierarchy is only useful when the hierarchy itself matters, e.g. when "grab all documents about this" is a use case, keeping such documents together matters. If the use case is finding one particular document, we have better tools than hierarchy for that, and any time spent on organization is more or less wasted when a good file name and simple storage rules do the work better, and are irrelevant for modern retrieval methods.
Over-reliance on hierarchy has been identified as a double edged sword of these organizational systems. Hierarchy is only useful when the hierarchy itself matters, e.g. when "grab all documents about this" is a use case, keeping such documents together matters. If the use case is finding one particular document, we have better tools than hierarchy for that, and any time spent on organization is more or less wasted when a good file name and simple storage rules do the work better, and are irrelevant for modern retrieval methods.