Life Principle-Based Reserves (PBR) Under VM-20 (2020 Update)

Issue Brief

Excess Interest Reserves as Defined Under Internal Revenue Code §811(d)

The Tax Committee released Excess Interest Reserves as Defined Under Internal Revenue Code §811(d), an issue brief exploring how tax basis excess interest differs from excess interest in actuarial...

Comment / Letter

Practice Councils Comment to NAIC on Revised RBC Principles

The Casualty Practice Council, Health Practice Council, Life Practice Council, and Risk Management and Financial Reporting Practice Council submitted a joint comment letter to the NAIC’s...