Financial Reporting, Risk Management and Solvency
Financial reporting and solvency issues at the state level, such as NAIC related projects on RBC, as well as emerging international solvency issues and federal regulation of insurance companies.

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Financial Reporting, Risk Management and Solvency Resources
Issue Brief
Issue Brief Examines ERISA in the Context of Health Benefits
The Health Practice Council has released an issue brief, ERISA at 50: ERISA and Health Benefits. The issue brief covers the history of ERISA’s application to health benefits, subsequent amendments…
Issue Brief
Executive Summary – ERISA in the Context of Health Benefits
The Health Practice Council has released an issue brief, ERISA at 50: ERISA and Health Benefits. The issue brief covers the history of ERISA’s application to health benefits, subsequent amendments…
Law Manual
2024 Life and Health Valuation Law Manual
Date Published: 01/01/2024
NAIC Report
Update to the NAIC HRBC (E) Working Group on the Current and Proposed H3 Factors
Health Care Receivables Factors Work Group member David Quinn provided an update to the NAIC’s Health Risk-Based Capital (E) Working Group on the current and proposed H3 Factors.
Comment / Letter
Letter to NAIC HRBC Working Group on H2 Updates
The Health Solvency Subcommittee’s Health Underwriting Risk Factors Analysis Work Group sent a letter updating the NAIC’s Health Risk-Based Capital (E) Working Group (HRBC) on progress on the…
Comment / Letter
Letter to NAIC HRBC Working Group on H2 Updates
The Health Solvency Subcommittee’s Health Underwriting Risk Factors Analysis Work Group sent a letter updating the NAIC’s Health Risk-Based Capital (E) Working Group (HRBC) on progress on the…
Comment / Letter
Comment Letter to NAIC Blanks (E) Working Group
The Committee on Property Liability and Financial Reporting (COPLFR) and the Health Practice Council’s Committee on Financial Reporting and Solvency submitted a comment letter to the National…
Comment / Letter
Financial Reporting and Solvency Committee Comments to NAIC on AG 51, Appendix A-010
The Health Practice Council’s Financial Reporting and Solvency Committee sent a comment letter to the National Association of Insurance Commissioners (NAIC) Long-Term Care Actuarial (B) Working…
Comment / Letter
Comment Letter to the Health Risk-Based Capital (E) Working Group on Investment Income
The Health Solvency Subcommittee sent a comment letter responding to a request from the NAIC’s Health Risk-Based Capital (E) Working Group to provide additional investment return scenarios within…
NAIC Report