№ lp_1_2_29196
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Analytical paper presenting the background, theoretical analysis, illustrative examples, and formal recommendation of an NAIC ad hoc group regarding the discontinuation of recognizing Hypothetical Interest Maintenance Reserve in statutory accounting for reinsurance transactions.
Document type: Memorandum
Subject: Statutory accounting guidance for Interest Maintenance Reserve in reinsurance
Focus concept: Hypothetical IMR
Accounting framework: Statutory Accounting Principles
Industry: Insurance and reinsurance
Prepared by: IMR Ad Hoc Group
Recipient body: Statutory Accounting Principles (E) Working Group
Related organization: National Association of Insurance Commissioners
Date: March 6, 2025
Status: Draft
Purpose: Recommendation on accounting practice
Accounting area: Life, Accident and Health insurance
Regulatory context: Annual Statement Instructions
Context: Internal NAIC working group analysis
Price: 8 / 10 USD
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Life Actuarial (A) Task Force / Health Actuarial (B) Task Force Amendment Proposal Form on Clarification of Negative IMR, NAIC Valuation Manual Effective January 1, 2025
Identification: Rachel Hemphill, Texas Department of Insurance
Title of the Issue: Clarify reflection of negative IMR
Document Referenced: NAIC Valuation Manual
Sections Affected: VM-20 Section 7.D.7; VM-30 Section 3.B.5; VM-21 Section 4.A.7
Effective Date Referenced: January 1, 2025
Proposal Number: APF 2024-13
Related Proposal: APF 2023-08
Date Received: 08/15/2024
Review Status: Reviewed by Staff (KK)
Exposure Period: 21 days beginning 8/29/2024
Comment Noted: Craig Chupp (VA), 10/23/2024 email regarding use of PIMR instead of IMR
Issuing Body: Life Actuarial (A) Task Force / Health Actuarial (B) Task Force
Subject Matter: Allocation and treatment of negative IMR and PIMR in reserve modeling and asset adequacy analysis
Type of Document: Amendment proposal form
Regulatory Context: Statutory accounting procedures and principle-based reserves (PBR)
2nd 15-Day Comments on Modifications to Proposed Permanent Independent Medical Review (IMR) Regulations Sections 9785, 9785.5, and 9792.6.1 – 9792.12
Year: 2013
Region / City: California
Document Type: Comments
Organization: California Workers’ Compensation Institute
Author: California Workers’ Compensation Institute
Action Period: 2013
Approval Date: December 20, 2013
Date of Changes: None
Australian Reinsurance Pool Corporation Senate Order No. 12 Reporting Period: 1 July 2023 – 31 December 2023
Year: 2023
Region / City: Australia
Subject: Senate Order Compliance
Document Type: Report
Agency: Australian Reinsurance Pool Corporation
Author: Australian Reinsurance Pool Corporation
Target Audience: Senate, Government Agencies
Period of Validity: 1 July 2023 – 31 December 2023
Date of Approval: 1 July 2023
Date of Changes: 31 December 2023
Interpretation of the Statutory Accounting Principles (E) Working Group INT 23-04T: Scottish Re Life Reinsurance Liquidation Questions (2023)
Document Number: INT 23-04T
Working Group: Statutory Accounting Principles (E) Working Group
Dates Discussed: October 23, 2023; October 24, 2023; December 1, 2023
Subject: Scottish Re Life Reinsurance Liquidation Questions
References: SSAP No. 61R—Life, Deposit-Type and Accident and Health Reinsurance; SSAP No. 5R—Liabilities, Contingencies and Impairments of Assets
Topic: Accounting and Reporting for Reinsurance Recoverables in Liquidation
Industry Sector: U.S. Life Insurance and Reinsurance
Type of Document: Interpretation of Statutory Accounting Principles
Jurisdiction: United States
Effective Context: 2023 liquidation order effective September 30, 2023
Entity Concerned: Scottish Re (U.S.-based life reinsurer)
CHECKLIST OF SUPPORTING DOCUMENTS OF NON-LIFE INSURANCE, PROFESSIONAL REINSURANCE, AND NON-LIFE UNIT OF COMPOSITE INSURANCE COMPANIES FOR THE YEAR ENDED 31 DECEMBER ______
Note: Year
Certificate of Reinsurer Domiciled in Reciprocal Jurisdiction for Wisconsin Reinsurance Approval
Year: 2026
Jurisdiction: Wisconsin, United States
Document Type: Legal / Regulatory Certification
Entity: Assuming Insurer (Name not specified)
Author: Officer of Assuming Insurer
Target Audience: Insurance Commissioner and Ceding Insurers
Purpose: Confirmation of compliance with Wisconsin reinsurance regulations and submission to jurisdiction of Wisconsin courts
Regulatory Reference: s. Ins 52.02 (4r) 8, Wis. Adm. Code
Legal Obligations: Consent to jurisdiction, enforcement of judgments, provision of security, notification of regulatory actions
Australian Reinsurance Pool Corporation - Senate Order No. 12 Reporting Period: 1 July 2024 – 31 December 2024
Year: 2024
Region / City: Australia
Topic: Compliance, Government Reporting
Document Type: Procedural Report
Agency: Australian Reinsurance Pool Corporation
Target Audience: Internal stakeholders, government officials
Period of validity: 1 July 2024 – 31 December 2024
Approval Date: Not specified
Date of last changes: Not specified
Early Retiree Reinsurance Program Application (HHS Form CMS-10321)
Year: Not specified
Country: United States
Issuing authority: U.S. Department of Health and Human Services
Administering agency: Centers for Medicare & Medicaid Services
Form number: CMS-10321
OMB control number: 0938-1087
Program: Early Retiree Reinsurance Program
Document type: Government application form
Subject: Employer-based health plan reimbursement for early retiree medical costs
Applicants: Plan sponsors including government, union, religious, commercial, or non-profit organizations
Required information: Plan sponsor data, authorized representative details, account manager details, plan information, benefit options, chronic and high-cost condition programs, reimbursement estimates, intended use of reimbursements
Estimated completion time: 35 hours
Legal reference: Paperwork Reduction Act of 1995
Associated institution address: CMS, 7500 Security Boulevard, Baltimore, Maryland 21244-1850
Statutory Accounting Guidance for State ACA Reinsurance Programs under Section 1332 Waivers
Year: 2014–2016
Region / Jurisdiction: United States (State-level programs)
Subject: Health Insurance Reinsurance Programs
Document Type: Accounting Guidance / Working Group Submission
Issuing Body: Statutory Accounting Principles (E) Working Group
Author: Not specified
Target Audience: State insurance regulators and reporting entities
Relevant Legislation: Affordable Care Act, Section 1332 waivers
Related Standards: SSAP No. 35R, SSAP No. 47, SSAP No. 63, SSAP No. 107
Program Scope: State-run ACA reinsurance programs modeled on federal transitional reinsurance
Purpose: Accounting and reporting guidance for risk-sharing provisions
Key Dates: Transitional program 2014–2016, state programs ongoing under 1332 waivers
Funding Mechanism: Assessments from individual and group plans, excess-of-loss reinsurance distributions for eligible plans
Coverage: Individual health plans eligible for distributions, group plans contribute but are not eligible
Open Positions 2020 at Swiss Reinsurance Company, Zurich
Year: 2020
Organization: Swiss Reinsurance Company
Location: Zurich, Switzerland
Document Type: Job Openings List
Positions: Businessman/Businesswoman, IT Specialist in Application Development, ICT Specialist, Chef, Specialist in Hotel Housekeeping, Specialist in Restaurant Service, Mediamatics Specialist, PWA Trainee, HMS Trainee
Qualification: EFZ
Start Dates: February 2020, August 2020
Number of Vacancies: 21
Topics: SAPWG IMR Reinsurance