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
Comments to NAIC Health Risk-Based Capital Working Group
Health Practice Financial Reporting Committee comments to the NAIC on a proposal to include a trend test in the health RBC formula.
Comment / Letter
Letter to House Energy and Commerce Committee on HR 2355
Federal Health Committee letter in response to HR 2355, the Health Care Choice Act of 2005, which contained language that would allow a non-actuary to offer statements of opinions on reserves. The…
Comment / Letter
Tips on Using Rate Filing Task Force Model
Academy document includes a series of tips to facilitate using the Rate Filing Task Force model.
Comment / Letter
Letter to GASB on Accounting by Governmental Employers for Other Postemployment Benefits
Joint Committee on Retiree Health letter to the Governmental Accounting Standards Board (GASB) on accounting by governmental employers for other postemployment benefits.
Comment / Letter
Letter to NAIC on Proposed LTC Model Valuation Regulation
Long-Term Care Reserve Work Group letter to NAIC that illustrates the anticipated impact of various hypothetical changes in the mortality, voluntary lapse, interest and morbidity valuation…
Comment / Letter
HPFRC Letter to NAIC on Reserves
Health Practice Financial Reporting Committee letter addressing general principles that should be considered in the development of and addressed by premium deficiency reserves and gross premium…
Comment / Letter
Report on Managed Care Organization RBC Formulas from Long-Term Care RBC Work Group
Long-Term Care RBC Work Group interim report on the Managed Care Organization Risk Based Capital formulas for Long Term Care (LTC) insurance products and described the source of data, methodology,…
Comment / Letter
Letter to NAIC on SSAP 54
Health Practice Financial Reporting Committee letter proposing several amendments to paragraphs within SSAP 54.
Comment / Letter
Report to NAIC Proposing Changes to 2001 Health RBC Property and Equipment Page
Task Force on HORBC comments that offer a counterproposal regarding the redesign of the Property & Equipment page. The counterproposal would achieve the objectives of attaining compliance with the…
Comment / Letter