Podcast overview
In this episode of Insurance Insights, we dissect the highly anticipated outcomes of the NAIC 2026 Summer meeting. As regulators increasingly connect the dots between accounting, actuarial and capital treatments, insurers face a rapidly shifting landscape.
We break down the proposed permanent guidance for Interest Maintenance Reserve (IMR), the newly adopted asymmetrical approach to reinsurance collateral under SSAP No. 61, and the proposed standard for derivatives used in asset liability management (ALM) under new SSAP No. 109. We also explore debated expansions of fair value disclosures for equity method investments under SSAP Nos. 48 and 97, proposed revisions to principles-based bond definition for Asset-Backed Securities with embedded ALM risk, and application of VM-22 to in-force business.
Key takeaway: Don't wait for 2027 and 2028 deadlines. Learn why a proactive, holistic approach to investment risk is critical.
Podcast contents
- 00:00 – Introduction
- 01:35 – Interest Maintenance Reserve and reinsurance
- 07:25 – Asset-Liability Management derivatives
- 10:00 – Fair value disclosures and other accounting updates
- 23:15 – Actuarial developments: VM-22 and portfolio segmentation
- 31:30 – Risk-Based Capital (RBC) and AI regulation
Explore more
Meet our team
