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Comment / Letter

Life Reserves Work Group’s Comment Letter to NAIC on Asset Adequacy Testing for Reinsurance

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Publish Date:

06/14/2021

Category:

Policy & Research

Topics:

NAIC, Reinsurance

Life Reserves Work Group submitted a comment letter to the National Association of Insurance Commissioners’ (NAIC) Life Actuarial Task Force (LATF) on a Valuation Manual amendment proposal form regarding asset adequacy testing for reinsurance requirements.

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NAIC LATF Request to Review VM Prescribed Spreads & Defaults: Updated September 2026

The Academy's Life Practice Council to NAIC LATF's request regarding VM prescribed spreads and default costs. This comment letter explains that the current methodology is a practical reserve...
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Topics: American Academy of Actuaries Financial Reporting Life Life Insurance Public Policy
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US GAAP Fair Value Measurement & Fair Value Option Practice Note

The U.S. GAAP Fair Value Measurement & Fair Value Option Practice Note, developed by the Life Generally Accepted Accounting Principles Committee, explains ASC Topic 820 and related guidance...
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Topics: American Academy of Actuaries Financial Reporting Life Life Insurance Public Policy
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Home Resources Life Reserves Work Group+#x201...
Breadcrumbs
Home Resources Life Reserves Work Group+#x201...
Practice Note

Life Reserves Work Group’s Comment Letter to NAIC on Asset Adequacy Testing for Reinsurance

Download
Publish Date:

06/14/2021

Category:

Policy & Research

Topics:

American Academy of Actuaries Financial Reporting Life Life Insurance Public Policy

The Life Reserves Work Group submitted a comment letter to the National Association of Insurance Commissioners’ (NAIC) Life Actuarial Task Force (LATF) on a Valuation Manual amendment proposal form regarding asset adequacy testing for reinsurance requirements.

Related Resources

Comment / Letter

NAIC LATF Request to Review VM Prescribed Spreads & Defaults: Updated September 2026

The Academy's Life Practice Council to NAIC LATF's request regarding VM prescribed spreads and default costs. This comment letter explains that the current methodology is a practical reserve...
Policy & Research
Topics: American Academy of Actuaries Financial Reporting Life Life Insurance Public Policy
Date Published: 09/15/2026
Download
Practice Note

US GAAP Fair Value Measurement & Fair Value Option Practice Note

The U.S. GAAP Fair Value Measurement & Fair Value Option Practice Note, developed by the Life Generally Accepted Accounting Principles Committee, explains ASC Topic 820 and related guidance...
Policy & Research
Topics: American Academy of Actuaries Financial Reporting Life Life Insurance Public Policy
Date Published: 09/15/2026
Download

Have questions about the Academy?

Contact Us