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Presentation

Statement of Statutory Accounting Principles (SSAP) 109: Asset Liability Management Derivatives

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Publish Date:

10/29/2026

Category:

Policy & Research

Topics:

Actuarial Science, Actuarial Standards Board, American Academy of Actuaries, Financial Reporting, Life, Life Insurance, NAIC

The Life Investment Analysis Subcommittee provided an educational presentation to NAIC LATF explaining SSAP 109’s accounting treatment for asset-liability management derivatives, including macro hedges, regulatory safeguards, and hedge-effectiveness testing.

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