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Statutory Issue Paper No. 66 Accounting for Retrospectively Rated ...


Statutory Issue Paper No. 66 Accounting for Retrospectively Rated ...

The purpose of this issue paper is to establish statutory accounting principles for retrospectively rated contracts that are consistent with the Statutory ...

Appendix E - Statutory Issue Papers - NAIC

Accounting for Retrospectively Rated Contracts. 66. 66. 67. Depreciation of ... Accounting for Pensions, A Replacement of SSAP No. 8. 89. 102. 124. Treatment ...

Statutory Accounting Principles - PwC Viewpoint

66, Retrospectively Rated Contracts, initial premiums from retrospectively rated contracts shall be recognized in accordance with SSAP No. 53 or other SSAPs ...

Updates from the Statutory Accounting Principles Working Group at ...

65 – Property and Casualty Contracts and SSAP No. 66 - Retrospectively Rated Contracts. INT 20-08T: COVID-19 Premium Refunds, Rate Reductions ...

As of March 2023 Accounting Practices and Procedures Manual

... accounting principles (GAAP) or addressing new statutory accounting issues. As revisions are adopted, the corresponding agenda items and issue papers are ...

FINANCIAL EXAMINATION of Group Health Options, Inc.

the 2003 NAIC Annual Statement did not conform to the NAIC Accounting Practices and ... Pursuant to SSAP No. 66, paragraph 8, retrospective ...

US NAIC Summer 2024 National Meeting Highlights - Mayer Brown

Unlike SSAPs, statutory issue papers are not authoritative, but they provide important context for understanding the SSAPs to which they relate.

Revised Life, Deposit-Type and Accident and Health Reinsurance

Statement of Statutory Accounting Principles No. 61 - Revised. Life, Deposit-Type and Accident and Health Reinsurance. STATUS. Type of Issue: Life and Accident ...

NAIC Bulletin: September 2023 - EY

5R and related Issue Paper No. 168 to incorporate the definition of ... statutory accounting guidance in SSAP No. 7 and the annual ...

Statutory Accounting Principles Working Group Additional Handouts

Statutory Issue Paper No. 135. FIN 45: Guarantor's Accounting and ... This issue paper will expand the exceptions to retroactive reinsurance to ...

EXHIBIT 1 - files.consumerfinance.gov.

93-6, Accounting for Afultiple-Year Retrospectively Rated Contracts by Ceding and ... Issue Paper No. 75-Property and Casualty Reinsurance. 62-19. 2014-CFPB-0002 ...

Statutory Accounting Principles - PwC Viewpoint

... retrospective premium contracts which are discussed in SSAP No. 66 — Retrospectively Rated Contracts) provided for by the contract. The contractual due date ...

assets - Department of Business Regulation

... Issue Task Force (“EITF”) No 93-6, Accounting for Multi-Year Retrospectively Rated Contracts by Ceding and Assuming Enterprises and EITF Topic D-035, FASB Staff.

NAIC Bulletin: January 2022 - EY

SAPWG adopted Issue Paper No. 165: Levelized Commissions, which ... statutory accounting guidance in SSAP No. 107, Risk-Sharing ...

On behalf of our company, the originally filed annual statement is ...

... no changes in accounting policies and no material corrections of ... 66 Retrospectively Rated. Contracts, has been nonadmitted. F. The Company has ...

Statutory Accounting Principles (E) Working Group - CiteSeerX

Relevant Issue Papers. •. Issue Paper No. 66—Accounting for Retrospectively Rated Contracts. Proposed Revisions to SSAP No. 67: AUTHORITATIVE ...

Financial Condition (E) Committee Technical Changes - IN.gov

o Statement of Statutory Accounting Principle (SSAP) No. 1 ... o Issue Paper No. 160—Structured Settlements Acquired as Investments ...

TAX CODE CHAPTER 151. LIMITED SALES, EXCISE, AND USE TAX

(b) "Internet access service" does not include and the exemption under Section 151.325 does not apply to any other taxable service listed in Section 151.0101(a) ...

Statutory Issue Paper No62R - Reinsurance Focus - YUMPU

STATEMENT OF STATUTORY ACCOUNTING PRINCIPLES NO. ... adjustable features or profit share or retrospective rating, and there shall be no recourse< ...

Public Law 104–193 104th Congress An Act

address the issue of male responsibility, including statutory rape ... ''(C) LIABILITY.—A financial institution shall not be liable under any Federal ...