Description: This article calls to attention the more modest needs of smaller companies contained in the PBA Implementation Guide.

Description: A discussion of compliance with Model Audit Rule, MAR, deadlines, including requirements over auditor independence and corporate governance and management’s report of internal control over financial reporting.

Description: A review of the major activities and accomplishments of the Smaller Insurance Company Section over the last year.

Description: This article provides a description of three factor updates for the NAIC Risk-Based Capital that will take effect in 2012.

Description: This article gives an overview of the NAIC codification project, which describes procedures and methods for compiling statutory financial statements. A number of accounting principles included in codification are described.

Description: This past December the NAIC adopted the 2001 CSO mortality table. Now things will get interesting as the states consider when they will adopt the table

Description: This article explains the work of the NAIC Life and Health Actuarial Task Force to draft a new standard valuation law from scratch. The author describes his version of the law based on his own opinions.

Description: Discusses how the December 2017 US tax reform affects smaller insurance companies.

Description: Status of state passage of the new Actuarial Opinion and Memorandum regulation and its effect on Section 7 opinions.

Description: The article summarizes recent regulatory discussions of interest to small insurance companies, primarily related to issues discussed at the NAIC.