Financial Reporting and Solvency Committee

This committee monitors financial reporting activities related to all areas of the health actuarial practice, reviews proposals made by various organizations affecting the accounting and auditing issues related to health practice, and generally is responsible for analysis and recommendations on health practice accounting issues. The committee has primary responsibility in the creation and updating of all health practice notes. Acting as the primary point of collaboration with the Risk Management and Financial Reporting Council, the committee works in conjunction with the Health Practice International Task Force in monitoring international issues with U.S. health care implications.

Staff liaison: David Linn

Chairperson: Laurel Kastrup

Rowen Bell
Tim Deno
David Dillon
Annette James
Alisa Johnson Widmer
Darrell Knapp
Leslie Lucas
Donna Novak
James O'Connor
Joyce Whaley
Russell Willard

Related Publications

Health Financial Reporting and Solvency Committee comments to NAIC Statutory Accounting Principles Working Group in Form A Maintence Maintenance Agenda Submission Form. (July 07, 2017)
Health Financial Reporting and Solvency Committee comments to the Long-Term Care Valuation (B) Subgroup on asset treatment for stand-alone LTC asset adequacy analysis. (January 26, 2017)
The Financial Reporting Committee, Pension Accounting Committee, Casualty Committee on Property and Liability Financial Reporting, Health Financial Reporting and Solvency Committee, and Life Financial Reporting Committee comments on the Public Company Accounting Oversight Board’s (PCAOB) “The Auditor's Use of the Work of Specialists” consultation paper. (July 15, 2015)
Committee Sends Comments on Asset Treatment for Stand-Alone LTC Asset Adequacy Analysis
Committee Sends Comments on High-Cost Risk Pooling in ACA Risk Adjustment to NAIC Statutory Accounting Principles Working Group