Committee on Property and Liability Financial Reporting
This committee monitors activities regarding financial reporting related to property and liability risks, reviews proposals made by various organizations affecting the actuarial aspects of financial reporting and auditing issues related to property and liability risks, and evaluates property and liability insurance and self-insurance accounting issues.
Chairperson:
Stephen Koca
Vice Chairperson:
Michelle Iarkowski
Members:
Rebecca Armon
Jennifer Balester
Amy Baranek
Betsy Branagan
Ronald Scott Cederburg
Rachel Dolsky
Dawn Fowle
Susan Gozzo Andrews
Lise Hasegawa
Aaron Hillebrandt
Mary Kannon
John Karwath
Jennifer Leach
Leslie Marlo
Kazuko Minagawa Prock
Kayla Robertson
Trevar Withers
Jennifer Balester
Amy Baranek
Betsy Branagan
Ronald Scott Cederburg
Rachel Dolsky
Dawn Fowle
Susan Gozzo Andrews
Lise Hasegawa
Aaron Hillebrandt
Mary Kannon
John Karwath
Jennifer Leach
Leslie Marlo
Kazuko Minagawa Prock
Kayla Robertson
Trevar Withers
Related Publications
COPLFR FAQs Document Addresses Wildfires Issues
A new document from the Committee on Property and Liability Financial Reporting (COPLFR) addresses issues raised by the recent Los Angeles wildfires. The Supplement to the 2024 COPLFR Practice...
Topics: Casualty Financial Reporting
Date Published: 02/07/2025
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Statements of Actuarial Opinion On Property and Casualty Loss Reserves (2024)
The Committee on Property and Liability Financial Reporting's practice note on Statements of Actuarial Opinion on P/C Loss Reserves (2024), including discussion regarding changes in the NAIC Annual...Date Published: 12/27/2024
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COPLFR Requests Clarification on 2024 Regulatory Guidance
The Committee on Property and Liability Financial Reporting (COPFLR) asked the NAIC's Actuarial Opinion Working Group for clarification on 2024 regulatory guidance pertaining to immaterial...Date Published: 07/29/2024
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CPC, COPLFR Comment to CASTF
Casualty Practice Council (CPC) Vice Chairperson Dee Dee Mays and Committee on Property and Liability Financial Reporting (COPLFR) Chairperson Derek Freihaut presented to the NAIC's Casualty...Date Published: 12/07/2021
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COPLFR Releases Practice Note on Statements of Actuarial Opinion on P/C Loss Reserves
The Committee on Property and Liability Financial Reporting (COPLFR) released the practice note, Statements of Actuarial Opinion on P/C Loss Reserves (2020), which includes discussion regarding...Date Published: 01/19/2021
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