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
Cross-Practice Council Comments on NAIC’s Corporate Governance Exposure Draft
Casualty, Life, Health, Professionalism, and Financial Reporting Council comments to the NAIC’s Corporate Governance Working Group on its Proposed Responses to a Comparative Analysis of Existing U.S….
Comment / Letter
Comments on Revisions to ASOPs 22 and 28
Health Practice Financial Reporting Committee comments to the ASB on revisions to ASOPs 22 and 28.
Comment / Letter
Comments on White Paper, ‘The U.S. National State-Based System of Insurance Financial Regulation and the Solvency Modernization Initiative’
Public policy practice groups comments to the NAIC on its draft white paper on the Solvency Modernization Initiative and insurance regulation offering suggestions encompassing RBC, ORSA, and NAIC…
Comment / Letter
Letter to NAIC Regarding Accounting for Pension Benefits and OPEBs
Pension Accounting Committee and Joint Committee on Retiree Health letter to the National Association of Insurance Commissioners (NAIC) on the exposure drafts of Statements of Statutory Accounting…
Comment / Letter
HPFRC Comments on ASOP 28
Health Practice Financial Reporting Committee comments to the Actuarial Standards Board regarding a proposed revision to ASOP 28.
Comment / Letter
Comments to NAIC on SSAPs (OPEBs and Pensions)
Joint Committee on Retiree Health and the Pension Accounting Committee comments to the NAIC regarding the exposure draft of SSAP 92 (OPEBs) and proposed revisions to SSAP 89 (pensions).
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…
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.
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