The Committee on Property and Liability Financial Reporting's practice note on Statements of Actuarial Opinion on P/C Loss Reserves (2020), including discussion regarding changes in the NAIC Annual Statement Instructions—Property/Casualty (NAIC Annual Statement Instructions) regarding the Actuarial Opinion, the Actuarial Opinion Summary, and Actuarial Report as well as  COVID-19 considerations. (January 19, 2021)

The Committee on Property and Liability Financial Reporting's practice note on Statements of Actuarial Opinion on P/C Loss Reserves (2019), including frequently asked questions about new requirements for Appointed Actuaries.

(January 07, 2020)

Committee on Property and Liability Financial Reporting Statements of Actuarial Opinion on P/C Loss Reserves practice note. (January 15, 2019)

Committee on Property & Liability Financial Reporting practice note on retained risk.
(April 23, 2018)

COPLFR practice note exposure draft on retained risk. Exposed for comment until March 30. (January 18, 2018)

Committee on Property and Liability Financial Reporting Statements of Actuarial Opinion on P/C Loss Reserves practice note.
(December 19, 2017)

Committee on Property and Liability Financial Reporting Statements of Actuarial Opinion on P/C Loss Reserves practice note. (December 27, 2016)

Committee on Property and Liability Financial Reporting Statements of Actuarial Opinion on P/C Loss Reserves practice note. (December 22, 2015)

Committee on Property and Liability Financial Reporting 2014 Practice Note on Statements of Actuarial Opinion on P/C Loss Reserves. (December 30, 2014)

Committee on Property and Liability Financial Reporting 2013 practice note on statements of actuarial opinion on P&C loss reserves. (December 23, 2013)

Committee on Property and Liability Financial Reporting's 2012 practice note on Statements of Actuarial Opinion on P&C Loss Reserves. (December 17, 2012)

Committee on Property and Liability Financial Reporting's 2011 practice note on Statements of Actuarial Opinion on P&C Loss Reserves. (December 16, 2011)

Committee on Property and Liability Financial Reporting's 2010 practice note on Statements of Actuarial Opinion on P&C Loss Reserves. (December 03, 2010)

COPLFR cross-practice area subgroup's Model Audit Rule practice note, intended to assist actuaries when supporting management's assertions per the Model Audit Rule, as applied to the evaluation and testing of key controls for the actuarial balances, including loss reserves for the financial reporting process. (November 12, 2010)

Committee on Property and Liability Financial Reporting's 2009 practice note on Statements of Actuarial Opinion on P&C Loss Reserves. (January 04, 2010)

Committee on Property and Liability Financial Reporting's 2008 practice note on Statements of Actuarial Opinion on P&C Loss Reserves. (January 23, 2009)

Committee on Property and Liability Financial Reporting's 2007 practice note on Statements of Actuarial Opinion on P&C Loss Reserves.

PLEASE NOTE: This practice note was superseded by the 2011 practice note on Statements of Actuarial Opinion on Property and Casualty Loss Reserves. (January 16, 2008)

Committee on Property & Liability Financial Reporting practice note on risk transfer testing. (February 01, 2007)

Committee on Property & Liability Financial Reporting's practice note Regarding Statements of Actuarial Opinion on Property and Casualty Loss Reserves.

PLEASE NOTE: This practice note was superseded by the 2011 practice note on Statements of Actuarial Opinion on Property and Casualty Loss Reserves. (January 04, 2007)