№ lp_2_1_02964
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This document provides updates and revisions to the NAIC Accounting Practices and Procedures Manual, including editorial corrections, reference changes, and formatting adjustments.
Year:
2020
Region / City:
United States
Subject:
Accounting Practices, Procedures, Reinsurance
Document Type:
Manual
Organ / Institution:
NAIC
Author:
NAIC staff
Target Audience:
Statutory Accounting Principles (E) Working Group
Effective Period:
Ongoing
Approval Date:
July 30, 2020
Date of Changes:
July 30, 2020
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The product description is provided for reference. Actual content and formatting may differ slightly.
Year:
2026
Organization:
Texas Department of Insurance
Document Type:
Amendment Proposal Form
Related Manual:
2026 Valuation Manual, VM-20
Sections:
9.F.3, 9.F.4, Appendix 2
Author:
Rachel Hemphill
Date Received:
10/28/25
Notes:
2025-15 VM-20, Section 9.F.3 and 9.F.4
Year:
2025
Document type:
Amendment Proposal Form
Organization:
National Association of Insurance Commissioners
Affiliated bodies:
Life Actuarial (A) Task Force; Health Actuarial (B) Task Force
Valuation Manual sections:
VM-20 Section 9.G.8; VM-21 Section 4.A.5
Issue title:
Clarification of contractually guaranteed revenue sharing income
Authors:
Rachel Hemphill; Jacob Allensworth; Elaine Lam; Ben Slutsker
Author affiliations:
Texas Department of Insurance; California Department of Insurance; Minnesota Department of Commerce
Manual edition date:
January 1, 2025
APF reference:
APF 2025-05
Date received:
February 10, 2025
Subject matter:
Actuarial guidance; revenue-sharing agreements; insurance valuation
Regulatory scope:
Insurance valuation standards
Year:
[Insert]
Region / City:
[Insert]
Topic:
Use of Artificial Intelligence in Insurance
Document Type:
Bulletin
Organization / Institution:
[Department/Commissioner]
Author:
[Insert]
Target Audience:
All Insurers Licensed to Do Business in [Insert Name of Jurisdiction]
Effective Period:
[Insert]
Approval Date:
[Insert]
Amendment Date:
[Insert]
Year:
2018
Region / City:
United States
Topic:
Medicare Supplement Insurance Regulations
Document Type:
Regulatory Manual
Organization / Institution:
National Association of Insurance Commissioners (NAIC)
Author:
National Association of Insurance Commissioners (NAIC)
Target Audience:
Insurance Regulators, Insurers, Financial Analysts, Accountants, and Educators
Period of Validity:
Ongoing (as of 2018)
Approval Date:
October 2018
Amendment Date:
No specific amendments mentioned
Year:
2019
Region / city:
United States
Topic:
Insurance Regulation, Group Capital Calculation
Document Type:
Guidelines / Instructions
Organization:
National Association of Insurance Commissioners (NAIC)
Author:
NAIC ComFrame Development and Analysis (G) Working Group
Target Audience:
Insurance regulators, financial condition committees
Effective Period:
2015 - ongoing
Approval Date:
September 11, 2015
Date of Changes:
June 28, 2019
Year:
2020
Region / City:
Kansas City, MO
Theme:
Accounting Guidance
Document Type:
Exposure Draft
Organization / Institution:
National Association of Insurance Commissioners (NAIC)
Author:
D. Keith Bell, Rose Albrizio
Target Audience:
Interested parties in insurance accounting
Period of Validity:
Not specified
Approval Date:
Not specified
Date of Changes:
Not specified
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)
Year:
2025
Note:
Region / City
Topic:
Life and Fraternal Annual and Quarterly Statement Changes
Document Type:
Agenda Item Submission
Organization / Institution:
National Association of Insurance Commissioners (NAIC)
Target Audience:
Regulators, Life Insurance Industry, Actuaries
Effective Period:
Annual 2026, Quarterly 2028
Date of Amendments:
11/17/2022
Year:
2000
Region / City:
United States
Topic:
Insurance, Producer Licensing
Document Type:
Resolution
Organization:
National Conference of Insurance Legislators (NCOIL)
Author:
NCOIL State-Federal Relations Committee
Target Audience:
State legislators, insurance commissioners
Effective Period:
Not specified
Approval Date:
July 7, 2000
Amendment Date:
Not specified
Context:
The document is a resolution adopted by NCOIL in support of uniformity and reciprocity provisions for producer licensing under the NAIC Producer Licensing Model Act.
Year:
2019
Region / City:
Austin, TX
Topic:
National Insurance Regulation
Document Type:
Briefing Memo
Organization / Institution:
National Association of Insurance Commissioners (NAIC)
Author:
Laura Kane, Stefanie Bryant
Target Audience:
NAIC President, Vice President, Secretary-Treasurer, and other stakeholders
Period of Effect:
2019
Approval Date:
Dec. 4, 2019
Modification Date:
N/A
Year:
2022
Region / City:
United States
Topic:
Health Insurance, Actuarial Science, Long-Term Care Insurance
Document Type:
Task Force Report
Organization:
National Association of Insurance Commissioners (NAIC)
Author:
NAIC Health Actuarial (B) Task Force
Target Audience:
Health insurance professionals, actuaries, NAIC members
Period of Action:
2022-2023
Approval Date:
December __, 2022
Date of Changes:
October __, 2022
Year:
2024
Document Type:
Proposed charges and work program
Organization:
National Association of Insurance Commissioners (NAIC)
Committee:
Health Insurance and Managed Care (B) Committee
Task Force:
Regulatory Framework (B) Task Force
Subgroups and Working Groups:
ERISA (B) Working Group; Mental Health Parity and Addiction Equity Act (MHPAEA) (B) Working Group; Accident and Sickness Insurance Minimum Standards (B) Subgroup; Pharmacy Benefit Manager Regulatory Issues (B) Subgroup
Subject Area:
Health insurance regulation and state regulatory policy
Jurisdiction:
United States
Related Legislation and Policies:
Affordable Care Act (ACA); Employee Retirement Income Security Act (ERISA); Mental Health Parity and Addiction Equity Act (MHPAEA)
Key Topics:
State health insurance regulation; association health plans; short-term limited-duration coverage; pharmacy benefit manager regulation; prescription drug pricing transparency; insurance regulatory coordination
Draft Date:
June 7, 2024
Adopting Bodies:
NAIC Executive Committee and Plenary; Health Insurance and Managed Care (B) Committee; Regulatory Framework (B) Task Force
Supporting Staff:
Jolie H. Matthews; Jennifer R. Cook
Year:
2022
Type of Document:
Regulatory Filing Schedule
Jurisdiction:
United States (various states)
Organization:
NAIC (National Association of Insurance Commissioners)
Target Audience:
Insurance companies, health entities
Document Sections:
Financial Statements, Supplements, Electronic Filing Requirements, Audit/Internal Control Reports, State Required Filings
Filing Deadlines:
Various dates throughout 2022
Form Sources:
NAIC, Company
Filing Method:
Hard copy, Electronic only (EO), PDF submissions
Applicable Notes:
A, B, C, D, E, F, G, H, I, J, M, N, O, P, Q, R, S, T, V, W, X, Y
Reporting Requirements:
Domestic and foreign insurance entities, holding company systems, risk-based capital reports, supplemental data, actuarial opinions
Year:
2026
Note:
Region / city
Subject:
Wireless LANs, UHR Operation
Document type:
Technical Submission
Organization / institution:
IEEE
Author:
Ming Gan, Jason Yuchen Guo, Yunbo Li, Guogang Huang, Lan Peng, Zhenguo Du, Steven Qi Wang, Yue Zhao, Zhenpeng Shi, Maolin Zhang
Contextual description:
Technical submission outlining editorial resolutions for comments on TGbn LB291 related to UHR operation elements in the IEEE 802.11 standard draft.
Year:
2025
Note:
Region / City
Topic:
Wireless LAN, IEEE 802.11, data field, editorial comments
Document Type:
Editorial Comments
Organization / Institution:
IEEE
Author:
Chenchen Liu
Target Audience:
Members of IEEE P802.11 working group
Note:
en
Year:
2014
Topic:
Academic publishing, editing, and manuscript preparation
Document type:
Guidelines for authors
Organization / Institution:
IGI Global
Target audience:
Authors and editors preparing academic chapters for publication
Year:
2021
Region / city:
Wadden Sea
Subject:
Quality Status Report
Document Type:
Meeting Document
Organization:
CWSS, TG-MA
Author:
Germany
Target audience:
Task Group Monitoring and Assessment, Wadden Sea Board, Scientific Experts
Period of validity:
During German presidency (approx. 1.5 years)
Approval Date:
March 10, 2021
Amendment Date:
March 8, 2021
Year:
2016
Region / City:
Chicago, IL
Topic:
CPT Editorial Panel Actions
Document Type:
Summary
Organization / Institution:
American Medical Association (AMA)
Author:
CPT Editorial Panel
Target Audience:
Medical professionals, applicants, and interested parties
Effective Period:
May 2016
Approval Date:
June 10, 2016
Change Date:
June 24, 2016
Founded:
1892
Publication type:
Literary quarterly review
Institution:
University of the South
Location:
Sewanee, Tennessee
Primary focus:
Literary essays, criticism, fiction, poetry, book reviews
Historical period covered:
1920s–1970s
Editors discussed:
Andrew Nelson Lytle, George Core, W. S. Knickerbocker, Alan Tate
Literary movements:
Southern Agrarianism, Southern fiction
Related publications:
The Southern Review, Virginia Quarterly Review
Key works referenced:
I’ll Take My Stand; The Long Night; At The Moon’s Inn; “Jericho, Jericho, Jericho”
Fellowship mentioned:
Guggenheim Fellowship (1940)
Document type:
Biographical and editorial history essay
Year:
Not specified
Region / City:
Not specified
Subject:
Editorial Guidelines
Document Type:
Editorial
Institution:
Not specified
Author:
Author a1, Author b1, Author c2, Author d1
Target Audience:
Authors, Researchers, Reviewers
Effective Period:
Not specified
Approval Date:
Not specified
Revision Date:
Not specified