Health Practice Financial Reporting Committee practice note on practices for preparing health contract reserves. (September 30, 2010)

Health Practice Financial Reporting Committee practice note on actuarial certification of restrictions relating to premium rates in the small group market.  (December 31, 2009)

PLEASE NOTE: This practice note was superceded by the 2011 practice note on the Revised Actuarial Statement of Opinion Instructions of the NAIC Health Annual Statement that went into effect Dec. 31, 2010.

Practice Note created by the Health Practice Financial Reporting Committee on the revised actuarial statement of opininon instructions. (September 30, 2009)

Medicare Part D Accounting Practice Note Subgroup practice note describing some of the current practices used by U.S. health actuaries with respect to work involving valuation, accounting, and financial reporting for Medicare Part D products. (April 08, 2008)

Practice note issued by the The Actuarial Equivalence PDP/MA-PD Practice Note Work Group on the actuarial equivalence for private prescription drug plans under Medicare Part D. The practice note addresses the procedural and professional aspects that require certification by CMS of an Academy member that a prescription drug plan or Medicare Advantage prescription drug plan meets the actuarial equivalence standard.  (March 06, 2008)

Practice note created by the Disease Management Work Group to describe some of the current practices used by U.S. health actuaries with respect to work involving disease management programs. (December 31, 2007)

Practice note created by a subgroup of the Health Practice Financial Reporting Committee providing a description of some of the current practices used by health actuaries in the United States for determining actuarial reserves and liabilities for Group Long Term Disability Income business. (August 01, 2006)

Practice note created by the Actuarial Equivalence Retiree Practice Note Work Group providing advisory guidance to actuaries attesting to the actuarial equivalence of a plan sponsor's retiree health plans for payments to sponsors of retiree prescription drug plans. (March 08, 2006)

Health Practice Financial Reporting Committee practice note describing some of the current statutory reserving practices used by individual disability income actuaries in the United States.   (March 01, 2006)

Health Financial Reporting Committee practice note addressing questions and issues regarding the valuation actuary's responsibilities related specifically to determining reserve levels and asset adequacy for small group medical insurance coverage. (October 31, 2005)

Practice Note created by the Medicaid Rate Certification Work Group to provide nonbinding guidance to actuaries who certify rates or rate ranges for capitated Medicaid managed care programs. (August 01, 2005)

Practice Note developed by a work group of the Health Practice Financial Reporting Committee to provide a description of some of the current practices used by health actuaries in the United States for determining actuarial reserves and liabilities for individual accident and health insurance business. (August 01, 2005)

PLEASE NOTE: This practice note was superceded by the 2012 Long-Term Care Insurance Compliance with the NAIC LTCI Model Regulation Relating to Rate Stability practice note.

Practice Note developed by the Long-Term Care Work Group of the State Health Committee to  provide guidance to LTCI pricing actuaries when pricing LTCI policies under the rate stability provisions of the 2000 Model Regulation by providing examples of some reasonable approaches that could be taken in performing this work. (May 01, 2003)

State Health Committee work group practice note discussing acceptable practice for all forms of group and individual accident and health policies and contracts. The practice note does not apply to post retirement benefit obligations at this time, but may apply to products sold in meeting these obligations. (November 30, 1995)

Practice Note developed by the Committee on Health Financial Issues that addresses questions and issues regarding the valuation actuary’s responsibilities under the Standard Valuation Law, the NAIC model Actuarial Opinion and Memorandum Regulation, and the Actuarial Standards Board’s actuarial standards of practice (ASOPs) related specifically to determining adequate reserve levels and asset adequacy for long-term care insurance.  (November 02, 1995)

PLEASE NOTE: This practice note was superceded by the 2013 practice note on large group medical business.

Practice Note developed by a work group of the State Health Comittee to address issues related to groups not affected by small group reform and in excess of 50 lives where retrospective experience rating and self-funding are employed. (November 01, 1995)

Practice Note developed by a work group of the State Health Committee to address the issue of small group certification requirements. PLEASE NOTE: This practice note was superseded by the 2009 practice note on the Actuarial Certification of Restrictions Relating to Premium Rates in the Small Group Market. (November 01, 1995)

PLEASE NOTE: This practice note was superceded by the 2005 practice note on individual major medical insurance.

Practice Note developed by a work group of the State Health Committee that addresses questions and issues regarding the valuation actuary's responsibility for compliance with the model Standard Valuation Law (SVL), the NAIC model Actuarial Opinion and Memorandum Regulation (hereafter the Model Regulation), and the Actuarial Standards Board's actuarial standards of practice as related to preparing a statutory statement of opinion on major medical insurance individually solicited, sold, purchased, and underwritten, whether done through the traditional individual contract, or through group trust or group association contracts. (November 01, 1995)

PLEASE NOTE: This practice note was superceded by the 2006 practice note on group long-term disability income business.

Practice Note developed by a work group of the State Health Committee that addresses questions and issues regarding the actuary's responsibilities for compliance with the model Standard Valuation Law (SVL), the NAIC model Actuarial Opinion and Memorandum Regulation (hereafter the Model Regulation), and the Actuarial Standards Board's actuarial standards of practice (ASOPs) related specifically to determining adequate reserve levels for group long-term disability (GLTD) insurance coverage.
(November 01, 1995)