Academy Resources
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Practice Note
Statements of Actuarial Opinion on P&C Loss Reserves (2013)
ittee on Property and Liability Financial Reporting 2013 practice note on statements of actuarial opinion on P&C loss reserves. DownloadDate Published: 12/23/2013
Comment / Letter
Minimum Value and Actuarial Value Determinations Under the Affordable Care Act
Exposure draft of a new practice note related to determinations of minimum value and actuarial value under the Affordable Care Act (ACA). Comments on the exposure draft should be submitted by… DownloadDate Published: 08/12/2013
Practice Note
Large Group Medical Insurance Reserves, Liabilities, and Actuarial Assets
Update of the Large Group Medical Business Practice Note by the Large Group Medical Business Practice Note Work Group. DownloadDate Published: 08/07/2013
Comment / Letter
Actuarial Practices Relating to Preparing, Reviewing, and Commenting on Rate Filings Prepared in Accordance with the Affordable Care Act
Exposure draft of an addendum to the October 2012 practice note, Actuarial Practices Relating to Preparing, Reviewing, and Commenting on Rate Filings Prepared in Accordance with the Affordable Care… DownloadDate Published: 04/26/2013
Practice Note
Statements of Actuarial Opinion on P&C Loss Reserves (2012)
ittee on Property and Liability Financial Reporting’s 2012 practice note on Statements of Actuarial Opinion on P&C Loss Reserves. DownloadDate Published: 12/17/2012
Practice Note
Long-Term Care Insurance Compliance with the NAIC LTCI Model Regulation Relating to Rate Stability
Update by the Long-Term Care Practice Note Work Group of the 2003 Long-Term Care Practice Note relating to long-term care rate stability. DownloadDate Published: 10/23/2012
Comment / Letter
Actuarial Practices Relating to Preparing, Reviewing, and Commenting on Rate Filings Prepared in Accordance with the Affordable Care Act
Practice note by the Rate Review Practice Note Work Group on the preparation, review, and disclosure of rate filings under the Affordable Care Act. DownloadDate Published: 10/09/2012
Comment / Letter
Exposure Draft: Rate Review
Exposure draft of a practice note related to the preparation and review of rate filings under the Affordable Care Act. Comments on Actuarial Practices Relating to Preparing, Reviewing, and Commenting… DownloadDate Published: 07/23/2012
Practice Note
Long-Term Care Insurance Compliance With the NAIC LTCI Model Regulation Relating to Rate Stability
Exposure draft of the long-term care rate stability practice note. DownloadDate Published: 06/08/2012
Practice Note
Statements of Actuarial Opinion on P&C Loss Reserves (2011)
ittee on Property and Liability Financial Reporting’s 2011 practice note on Statements of Actuarial Opinion on P&C Loss Reserves. DownloadDate Published: 12/16/2011
Practice Note
Optional Retrospective Application of ASU 2010-26 Acquisition Costs
Life Financial Reporting Committee practice note Optional Retrospective Application of ASU 2010-26 Acquisition Costs. Download
Topics: Financial Reporting
Date Published: 10/01/2011
Practice Note
Working with Pension Plan Auditors
Pension Accounting Committee practice note with information for actuaries on current practices relevant to the audit of pension plan financial information that is subject to US generally accepted… DownloadDate Published: 05/24/2011
Practice Note
Application of C-3 Phase II and Actuarial Guideline XLIII
Variable Annuity Practice Note Work Group practice note on the Application of C-3 Phase II and Actuarial Guideline XLIII.Date Published: 04/06/2011
Practice Note
Market Consistent Embedded Values
Market Consistent Embedded ValuesLife Financial Reporting Committee practice note regarding Market Consistent Embedded Values. Download
Topics: Financial Reporting
Date Published: 03/16/2011
Practice Note
Actuarial Practices Relating to Accounting for Insurance Pursuant to International Financial Reporting Standards
Financial Reporting Committee practice note on Actuarial Practices Relating to Accounting for Insurance Pursuant to International Financial Reporting Standards. Download
Topics: Financial Reporting
Date Published: 03/01/2011
Practice Note
Revised Actuarial Statement of Opinion Instructions of NAIC Health Annual Statement Effective December 31, 2010
Health Practice Financial Reporting Committee practice note on the Revised Actuarial Statement of Opinion Instructions of the NAIC Health Annual Statement that went into effect Dec. 31, 2010. This… DownloadDate Published: 01/01/2011
Practice Note
Statements of Actuarial Opinion on P&C Loss Reserves (2010)
ittee on Property and Liability Financial Reporting’s 2010 practice note on Statements of Actuarial Opinion on P&C Loss Reserves. DownloadDate Published: 12/03/2010
Practice Note
Practices for Preparing Health Contract Reserves
Health Practice Financial Reporting Committee practice note on practices for preparing health contract reserves. DownloadDate Published: 09/30/2010
Practice Note
Scenario and Cell Model Reduction
Scenario and Cell Model Reduction Modeling Efficiency Work Group practice note regarding scenario and cell model reduction. DownloadDate Published: 09/22/2010
Practice Note
Common Practices Relating to FASB Statement 133, Accounting for Derivative Instruments and Hedging Activities, As It Relates to Variable Annuities with Guaranteed Benefits
Common Practices Relating to FASB Statement 133, Accounting for Derivative Instruments and Hedging Activities, As It Relates to Variable Annuities with Guaranteed BenefitsLife Financial Reporting… DownloadDate Published: 02/02/2010
Practice Note
Statements of Actuarial Opinion on P&C Loss Reserves (2009)
ittee on Property and Liability Financial Reporting’s 2009 practice note on Statements of Actuarial Opinion on P&C Loss Reserves. DownloadDate Published: 01/04/2010
Practice Note
Actuarial Certification of Restrictions Relating to Premium Rates in the Small Group Market
Actuarial Certification of Restrictions Relating to Premium Rates in the Small Group MarketHealth Practice Financial Reporting Committee practice note on actuarial certification of restrictions… Download
Topics: Financial Reporting
Date Published: 12/31/2009
Practice Note
C3 Phase III
C3 Phase III Life Reserves and Capital Practice Note Work Group practice note on applying principles of the September C3 Phase III report to the NAIC. Download
Topics: NAIC
Date Published: 12/01/2009
Practice Note
Addendum to C-3 Phase II and Actuarial Guideline XLIII
Addendum to C-3 Phase II and Actuarial Guideline XLIII Life Practice Note Steering Committee’s addendum to the July 2009 C-3 Phase II and Actuarial Guideline XLIII Practice Note, providing guidance… DownloadDate Published: 12/01/2009
Practice Note
Preparing a Certification of the Adjusted Funding Target Attainment Percentage (AFTAP) for a Pension Plan
Preparing a Certification of the Adjusted Funding Target Attainment Percentage (AFTAP) for a Pension PlanPension Committee practice note regarding current and emerging practices in the preparation of… DownloadDate Published: 12/01/2009