Financial Reporting Committee comments to the Public Company Accounting Oversight Board on the draft Auditing Accounting Estimates and Fair Value Measurements staff consultation paper. (October 31, 2014)
PBR Strategy Subgroup comment letter to NAIC PBR Implementation (EX) Task Force (PBRITF) on an exposure draft of AG 48. (October 30, 2014)
Life Illustrations Work Group comment letter to the NAIC Life Actuarial Task Force (LATF) on the proposed actuarial guidelines for indexed universal life illustrations. (October 28, 2014)
Financial Reporting Committee comments to the International Accounting Standards Board (IASB) and Financial Accounting Standards Board (FASB) on the IASB's Accounting for Dynamic Risk Management: a Portfolio Revaluation Approach to Macro Hedging discussion paper. (October 17, 2014)
Solvency Committee comments to the National Conference of Insurance Legislators on the key priorities and principles that should be considered when developing insurance group solvency and capital standards. (October 10, 2014)
PBR Strategy Subgroup comment letter to NAIC Life Actuarial Task Force (LATF) on updated AG 48 exposure draft. (October 02, 2014)
P/C Risk-Based Capital Committee comment letter to the National Association of Insurance Commissioners on the Reinsurance Association of America's (RAA) updated proposal on reinsurance credit risk factors.
(October 01, 2014)
Solvency Committee comments to the National Association of Insurance Commissioners on the key priorities and principles that should be considered when developing insurance group solvency and capital standards. (September 18, 2014)
PBR Strategy Subgroup comment letter to NAIC Life Actuarial Task Force (LATF) on AG 48 exposure draft. (September 17, 2014)
Contingent Annuity Work Group comments to NAIC Contingent Deferred Annuity Working Group on regulatory guidelines for CDAs. (September 12, 2014)
Reinsurance Committee comments to the NAIC's Reinsurance (E) Task Force on the exposure draft, Securities Listed by the Securities Valuation Office, that specifically address the security provided for the purpose of collateralizing reinsurance obligations. (September 05, 2014)
Financial Reporting Committee letter to the International Accounting Standards Board on the treatment of participating contracts within the IFRS Foundation's insurance contracts project that includes discussions on book-yield and effective-yield approaches. (September 02, 2014)
The Joint Committee on Retiree Health letter to the Governmental Accounting Standards Board commenting on proposed statements of accounting and financial reporting by governmental employers for other postemployment benefits (OPEBs). (August 29, 2014)
The Pension Committee's Public Plans Subcommittee letter to the Governmental Accounting Standards Board commenting on an Exposure Draft on accounting and financial reporting for pension plans that are not administered through trusts and amendments to certain provisions of GASB Statements 67 and 68. (August 29, 2014)
Pension Committee letter to the Internal Revenue Service and Treasury Department on guidance needed regarding the Highway and Transportation Funding Act of 2014. (August 26, 2014)
AG33 Non-Elective Task Force letter to NAIC Life Actuarial Task Force on Actuarial Guideline XXXIII. (August 15, 2014)
Nonforfeiture Modernization Work Group update to the NAIC Life Actuarial Task Force. (August 15, 2014)
Principle-Based Reserves Strategy Subgroup comment letter to NAIC Life Actuarial Task Force on the Net Premium Reserve component of the Rector report.
(August 12, 2014)
Solvency Committee comments to the International Actuarial Association on the International Association of Insurance Supervisors' revised proposal, Basic Capital Requirements for Global Systemically Important Insurers (G-SIIs). (August 04, 2014)
Solvency Committee comments to the National Association of Insurance Commissioners on the International Association of Insurance Supervisors' revised proposal, Basic Capital Requirements for Global Systemically Important Insurers (G-SIIs). (August 04, 2014)
Pension Practice Council letter to Congressional leaders on concerns about proposals to raise revenues by changing private sector pension law to offset unrelated spending increases. (July 25, 2014)
Pension Finance Task Force letter to Congressional leaders on concerns about proposals to raise revenues by changing private sector pension law to offset unrelated spending increases. (July 25, 2014)
ORSA Subgroup comments to the NAIC's Risk-Focused Surveillance Working Group on the second exposure draft of ORSA guidance, which will be included in the Financial Analysis Handbook and the Financial Condition Examiners Handbook. (July 22, 2014)
Casualty Practice Council comments to U.S. House leaders on the TRIA Reform Act of 2014 in support of reauthorizing the terrorism risk insurance program and maintaining a government backstop for a peril that is difficult to fully insure in the private market. (July 16, 2014)
Pension Committee comment letter to National Conference of Insurance Legislators on proposed Pension De-Risking Model Act. (July 11, 2014)
Committee on Property and Liability Financial Reporting comment letter to the NAIC's Casualty Actuarial and Statistical Task Force on proposed changes to IRIS ratios 11, 12, and 13, which would add adjusting and other expenses to the basis for calculating these ratios. (July 10, 2014)
Casualty Practice Council comments to Senate leaders on the Terrorism Risk Insurance Reauthorization Act of 2014 in support of reauthorizing the terrorism risk insurance program and maintaining a government backstop for a peril that is difficult to fully insure in the private market. (July 10, 2014)
Medicaid Work Group request to the Centers for Medicare and Medicaid Services for specific guidance on the Affordable Care Act's Health Insurance Providers fee and how it affects the Medicaid program. (July 07, 2014)
Financial Reporting Committee letter to the Financial Accounting Standards Board on its insurance contracts project, encouraging convergence for long-duration contracts but also highlighting issues that may need to be addressed if targeted improvements instead of the building block approach are pursued. (June 30, 2014)
Financial Reporting Committee letter to the Financial Accounting Standards Board on its insurance contracts project, encouraging convergence for long-duration contracts but also highlighting issues that may need to be addressed if targeted improvements instead of the building block approach are pursued. (June 30, 2014)
