Committee on Property & Liability Financial Reporting's practice note Regarding Statements of Actuarial Opinion on Property and Casualty Loss Reserves.
PLEASE NOTE: This practice note was superseded by the 2011 practice note on Statements of Actuarial Opinion on Property and Casualty Loss Reserves. ( )
PLEASE NOTE: This practice note was superseded by the 2011 practice note on Statements of Actuarial Opinion on Property and Casualty Loss Reserves. ( )
Life Valuation Subcommittee practice note updating the initial practice note written in 2001 regarding the Actuarial Standard of Practice No. 40 (ASOP 40), and current practices used by actuaries in the United States under the National Association of Insurance Commissioners’ (NAIC) Model Regulation XXX. (
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Pension Practice Council draft practice note to provide guidance to actuaries and others performing valuations under the Financial Accounting Standards Board’s (FASB’s) Statement of Financial Accounting Standard (FAS) Number 123, Share-Based Payments, as amended in December 2004 (FAS 123R). (
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Practice note for the Application of C3 Phase II provides guidance to actuaries dealing with the implementation of the new C-3 Phase II (VA RBC) requirements for Variable Annuities (VAs). (
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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. (
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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. (
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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. (
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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. (
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Life Valuation Subcommittee practice note providing a description of some of the current practices that could be used by actuaries in the United States regarding reinsurance reserve credit. (
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Life Practice Note Steering Committee practice note intended to provide guidance to actuaries dealing with the implementation of the new risk-based capital and reserving requirements for Variable Annuities, C-3 Phase II and Actuarial Guideline VACARVM. (
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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.
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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.
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Life Financial Reporting Committee practice note on anticipated common practices relating to AICPA Statement of Position 03-1: accounting and reporting by insurance enterprises for certain nontraditional long-duration contracts and for separate accounts. (
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Life Valuation Subcommittee practice note updating the initial practice notes written in 1995 regarding asset adequacy analysis practices used by appointed actuaries in the United States. (
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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. ( )
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. ( )
Practice note presenting questions relative to the National Association of Insurance Commissioner’s (NAIC) Actuarial Guideline XXXIX – Reserving for Variable Annuities with Guaranteed Living Benefits. (
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PLEASE NOTE: This practice note was withdrawn by the Pension Practice Council (September 12, 2012). (
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Committee on State Life Insurance Issues practice note divided into two sections, statutory reserve and accounting requirments, and asset adequacy analysis considerations. (
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Committee on State Life Insurance Issues practice note presenting a description of some of the current practices that could be used by illustration actuaries in the United States. (
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Life Insurance Financial Reporting Committee practice note regarding policyholder protection in mutual life insurance company reorganizations. (
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Life Financial Reporting Committee practice note regarding the distribution of policyholder equity in a demutualization. (
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Committee on Life Insurance practice note regarding additional questions to some of the current practices that could be used by illustration actuaries in the United States. (
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Committee on Life Insurance practice note presenting a description of some of the current practices that could be used by illustration actuaries in the United States. (
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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. (
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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. (
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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.
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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.
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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. ( )
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. ( )
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.
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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. ( )
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. ( )
