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

Description: The report examines various benchmarks for analyzing option adjusted spreads of the major fixed income asset classes of life insurance companies.

Description: The NAIC has adopted revisions on Actuarial Guidelines 43 and C3 Phase II for Variable Annuities ("NAIC VA Reform"), effective January 1, 2020. The panel of presenters will provide background and overview of the Reform, and discuss detailed aspects of the new CTE Amount, Standard Projection and Withdrawal Delay Cohort Method. The panelists will share implementation considerations and the Reform's implications to hedging.

Description: Discussion of PBA VM20 requirements for minimum reserves and also current developments on Risk Base Capital C-# Phase III.

Description: Quarterly update on regulatory trends of interest to financial reporting actuaries.

Description: Task Force for developing a new credit disability table Executive Report Summary

Description: This article intends to provide some background on how and when the state variation issues came about, why these issues present a challenge to the valuation actuary, what seems to be the current practice in dealing with these challenges, and how these issues can be addressed more effectively and efficiently in the future. From Society of Actuaries Financial Reporting Monograph, M-AS99-1.

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: Regulatory Update

Description: Discusses the meaning of statutory reserves with respect to a pending IRS ruling, in the case where different levels of statutory reserves are required in different states.