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
Practice Note
Practices for Preparing Health Contract Reserves
Health Practice Financial Reporting Committee practice note on practices for preparing health contract reserves.
Comment / Letter
Letter to NAIC on Covariance
Health Solvency Work Group comment letter to the chair of the NAIC’s Capital Adequacy Task Force regarding the evaluation of the current health risk-based capital covariance formula calculation for…
Issue Brief
Health Insurance Coverage and Reimbursement Decisions: Implications for Increased Comparative Effectiveness Research
Health Care Quality Work Group issue brief discussing current assessments of health care quality, the process for incorporating new treatment protocols and technologies into health insurance…
Issue Brief
Taking Control: An Actuarial Perspective on Health Spending Growth
Uninsured Work Group issue brief providing comments on the limitations of certain proposals to address the drivers of health spending growth and highlighting those proposals with significant…
Comment / Letter
_Letter to NAIC on Evaluating Effectiveness of Proposed Trend Tests
Health RBC Trend Test Work Group report to the NAIC on evaluating the effectiveness of three proposed trend tests.
Testimony
Testimony to NCOIL About Dependent Health Benefits
Health Practice Council testimony to National Conference of Insurance Legislators (NCOIL) at a meeting about dependent health benefits.
Issue Brief
Fundamentals of Insurance: Implications for Health Coverage
Uninsured Work Group issue brief discussing the fundamental principles of insurance, whether and how they apply to health coverage plans, and the implications of deviating from those fundamental…
Testimony
Testimony to NAIC on Increasing Health Care Costs
State Health Committee testimony, and related slide presentation, discussing rising health care costs in the context of health reform proposals to address the problem of the uninsured, including…
Comment / Letter
Comments on Proposed Changes to Actuarial Opinion Instructions
Health Practice Financial Reporting Committee comments on proposed changes in the actuarial opinion instructions for NAIC health annual statements.
Comment / Letter