Description: This article is to outline the new requirements for valuation rates in VM-22, highlighting key differences and example calculations to enhance understanding.

Description: This 2008 article discusses the current status of the statutory principle-based approach PBA to reserves and capital, including risk based capital RBC, federal income tax implications, and other topics, noting that the project is “still a work in process.”

Description: This article discusses many of the complexities of the new IDI valuation table and how they might impact the implementation process.

Description: The 2020 edition of the Valuation Manual permits mortality data aggregation thereby enhancing credibility but also has accompanying requirements and addresses calculation of company experience rates.

Description: Embedded Risk in Settlement Options on Older Life and Annuity Contracts

Description: Revisions to the Actuarial Opinion and Memorandum Regulation by Keith A. Dall from The Financial Reporter, December 2002, Issue No. 51.

Description: Update on research projects sponsored by the Financial Reporting Section.

Description: This article provides an overview of the financial results of managed care plans over time using a collection of the NAIC financial statements.

Description: This article discusses the current status, including differing views, on the treatment of risk transfer in reinsurance agreements under the principle-based reserves PBR approach.

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