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
Comment / Letter
Comment Letter to the NAIC Health RBC Working Group on Investment Income
The Health Solvency Subcommittee sent a comment letter in response to a request from the NAIC’s Health Risk-Based Capital (E) Working Group providing additional detail regarding the potential…
Comment / Letter
Health Solvency Subcommittee Comment Letter to NAIC Health Risk-Based Capital Working Group on Investment Income and Underwriting Risk Factors
The Health Solvency Subcommittee comment letter to the National Association of Insurance Commissioners (NAIC) Health Risk-Based Capital (E) Working Group to provide analysis to incorporate…
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…
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…
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…
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).
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.
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.
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.
Comment / Letter