Insurance

This Insurance Spotlight highlights key statutory accounting topics discussed by the NAIC Statutory Accounting Principles (E) Working Group at the NAIC 2026 Summer National Meeting.

This Insurance Spotlight discusses activities performed at the National Association of Insurance Commissioners (NAIC) 2026 Spring National Meeting by the Statutory Accounting Principles (E) Working Group (SAPWG) in connection with the development of statutory accounting guidance for insurers on (1) asset liability management (ALM) derivatives, (2) the interest maintenance reserve (IMR), (3) commitments and contingencies, and (4) equity method investments in certain entities.

This publication highlights key statutory accounting topics discussed at the National Association of Insurance Commissioners’ (NAIC’s) 2025 Fall National Meeting that have been or are being addressed by the NAIC Statutory Accounting Principles (E) Working Group (SAPWG), including life reinsurance, private placement securities, and an insurer’s interest maintenance reserve (IMR).

The latest edition of our annual update highlights selected accounting and reporting developments that may be of interest to insurance entities. The most notable standard-setting development for insurers in 2020 was the FASB’s decision to defer the effective date of ASU 2018-12 for all insurance entities by one year and to amend the ASU’s early application provisions.