Committee on Property and Liability Financial Reporting

This committee monitors activities regarding financial reporting related to property and liability risks, reviews proposals made by various organizations affecting the actuarial aspects of financial reporting and auditing issues related to property and liability risks, and evaluates property and liability insurance and self-insurance accounting issues.

Staff liaison: Lauren Pachman

Chairperson(s): Dale Ogden

Vice Chairperson: Lisa Slotznick
Susan Andrews
 Amy Angell
 Ralph Blanchard
 Kevin Cormier
 Robert Daino
 Thomas DeFalco
 Nicole Elliott
 David Gelinne
 John Gleba
 N. Terry Godbold
 David Heppen
 James McCreesh
 Mary Frances Miller
 Rodney Morris
 Alejandra Nolibos
 Kathleen Odomirok
 John Pierce
 Kathleen Quinn
 Ronald Swanstrom

Related Publications

Statements of Actuarial Opinion on P&C Loss Reserves (2012)
Committee on Property and Liability Financial Reporting's 2012 practice note on Statements of Actuarial Opinion on P&C Loss Reserves. (December 17, 2012)
COPLFR Comments on Proposed NAIC 2012 Actuarial Opinion Instructions
Comments by Committee on Property and Liability Financial (COPLFR) to the NAIC's Blanks Working Group on its proposed 2012 Actuarial Opinion Instructions. (May 01, 2012)
Statements of Actuarial Opinion on P&C Loss Reserves (2011)
Committee on Property and Liability Financial Reporting's 2011 practice note on Statements of Actuarial Opinion on P&C Loss Reserves.

PLEASE NOTE: This practice note was superseded by the 2012 practice note on Statements of Actuarial Opinion on P&C Loss Reserves. (December 16, 2011)
Comments to AICPA on Draft Audit & Accounting Guide for Property and Liability Insurance Entities
Committee on Property and Liability Financial Reporting comments to the AICPA regarding its working draft of Audit and Accounting Guide Property and Liability Insurance Entities. (August 26, 2011)
COPLFR Report on Improvements to Statements of Actuarial Opinion
Committee on Property & Liability Financial Reporting's report on its recent activities to the NAIC's Casualty Actuarial & Statistical Task Force. (February 01, 2011)
GAAP Survey Results Committee on Life Insurance Financial Reporting (COLIFR)
Committee on Life Insurance Financial Reporting (COLIFR) report on its GAAP survey.
(April 02, 2001)