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.

Financial Reporting, Risk Management and Solvency

Financial Reporting, Risk Management and Solvency Resources

Comment / Letter

Health Solvency Subcommittee Response Letter on Health Bond Factors to HRBC Working Group

The Health Solvency Subcommittee submitted a response letter to the NAIC Health Risk-Based Capital (HRBC) Working Group for their request to provide the health bond factors over a range of additional…
Date Published: 03/18/2020
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Comment / Letter

Actuarial Memorandum Practice Note

Actuarial Memorandum Practice Note Work Group exposure draft to provide information that can be useful for appointed actuaries dealing with the challenges of producing an Actuarial Memorandum in…
Date Published: 01/14/2020
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Comment / Letter

Subcommittee Comments to NAIC Health Risk-Based Capital Working Group

The Health Solvency Subcommittee sent comments to the NAIC Health Risk-Based Capital (HRBC) Working Group on the comment letters received on the exposure of the Draft Bond Structure and…
Date Published: 09/04/2019
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Comment / Letter

Comments on the impact of corporate tax rate change on HRBC

Subcommittee comments on the impact on Health Risk-Based Capital (HRBC) from the Tax Cuts and Jobs Act of 2017 (TCJA).
Date Published: 10/17/2018
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Report

An Update to the Property & Casualty and Health Risk-Based Capital Bond Factors

Report to the NAIC Investment Risk-Based Capital (E) Working Group, Health Risk-Based Capital (E) Working Group, and Property and Casualty Risk- Based Capital (E) Working Group on indicated bond…
Date Published: 07/29/2018
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NAIC Report

Discussion Draft of Joint P/C Health Report on Health-Specific Considerations

Joint P&C/Health Bond Factors Analysis Work Group discussion draft of a report to the NAIC’s Health RBC Working Group on Risk-based Capital (RBC) factors related to risk charges for fixed income…
Date Published: 07/09/2018
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Discussion Paper

Discussion Draft of Joint P/C Health Report on Bond Factors

Joint P&C/Health Bond Factors Analysis Work Group discussion draft of a report to the NAIC’s Joint Health RBC and P/C RBC Drafting Group on bond factors.
Date Published: 01/31/2018
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Comment / Letter

Committee comments on High-Cost Risk Pooling in ACA Risk Adjustment

Health Financial Reporting and Solvency Committee comments to NAIC Statutory Accounting Principles Working Group in Form A Maintence Maintenance Agenda Submission Form.
Date Published: 07/07/2017
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Comment / Letter

Comments on Asset Treatment for Stand-Alone LTC Asset Adequacy Analysis

Health Financial Reporting and Solvency Committee comments to the Long-Term Care Valuation (B) Subgroup on asset treatment for stand-alone LTC asset adequacy analysis.
Date Published: 01/26/2017
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Comment / Letter

Work Group Comments on GASB 74 Implementation Guide

GASB 74 Implementation Work Group comments on the GASB 74 implementation guide exposure draft that addresses financial reporting for postemployment benefit plans other than pension plans.
Date Published: 12/19/2016
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