Life

The Academy’s Life Practice Council (LPC) is dedicated to providing policymakers and regulators with unbiased technical expertise.

From crafting principle-based regulatory frameworks to optimizing risk-based capital strategies, the LPC is at the forefront of innovation in the life insurance industry.

Life
Capital

Capital

Life and annuity capital adequacy and recommendations to improve life Risk-Based Capital (RBC) requirements.
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Financial Reporting

Financial Reporting

Life insurance and annuity topics that involve financial reporting, with an emphasis on GAAP and international issues.
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Product

Product

Life and annuity product features and their design.
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Reserves

Reserves

The minimum statutory reserve standard for all life and annuity products.
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More Life Issues

Life News

Health Committee News

ASB Adopts Final Revision of ASOP No. 5

The ASB recently adopted a final revision of ASOP No. 5, Incurred Health Claim Liabilities. This ASOP provides guidance to actuaries when estimating or reviewing incurred claims when preparing or…
Topics: ASB News
Date Published: 04/27/2017
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Life Committee News

ASB Approves Exposure of Proposed ASOP on Principle-Based Reserves for Life Products

The ASB approved an exposure draft of a proposed new ASOP titled Principle-Based Reserves for Life Products. The proposed ASOP will apply to actuaries when performing actuarial services on behalf of…
Topics: ASB News
Date Published: 04/14/2017
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Life Resources

Presentation

LPC Gives Update to LATF at NAIC Spring Meeting

The Academy gave an update on Life Practice Council (LPC) activity to the NAIC’s Life Actuarial (A) Task Force (LATF) at NAIC’s Spring National Meeting in San Diego.
Topics: Life
Date Published: 03/26/2026
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Comment / Letter

Life Products Committee Comments to NAIC

The Life Products Committee sent a comment letter to the NAIC’s Life Insurance and Annuity Illustrations (A) Working Group on annuities issues from the working group’s February meeting.
Topics: Life
Date Published: 03/24/2026
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Presentation

C-1 Subcommittee Presents at NAIC on CLO Project

C-1 Subcommittee Chairperson Steve Smith gave an update on the collateralized loan obligation (CLO) comparable attributes project to the NAIC’s Risk-Based Capital Investment Risk and Evaluation…
Date Published: 03/23/2026
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Comment / Letter

Comments on VM-22 Aggregation

The Annuity Reserves and Capital Subcommittee submitted comments to the NAIC’s Life Actuarial (A) Task Force on APF 2025-20 regarding VM-22 Aggregation.
Date Published: 03/19/2026
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Comment / Letter

Comments on VM-22 Settlement Options

The Annuity Reserves and Capital Subcommittee submitted comments to the NAIC’s Life Actuarial (A) Task Force on an exposure regarding APF2025-19 VM-22 Settlement Options.
Date Published: 03/19/2026
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Comment / Letter

Comments on Proposed IUL Drafting Group

The Life Products Committee submitted a comment on the exposed question on nonforfeiture clarifications. In particular, the Committee offered support of the formation of a drafting group to consider…
Date Published: 03/12/2026
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Comment / Letter

Comments on VM-22 In-Force Questions

The Annuity Reserves and Capital Subcommittee submitted a comment letter in response to the Life Actuarial (A) Task Force’s VM-22 In Force Questions exposed during the 2025 Fall National Meeting
Date Published: 03/12/2026
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Presentation

C1 Subcommittee Presents on CLOs

The C-1 Subcommittee provided an update to NAIC’s Risk-Based Capital Investment Risk and Evaluation (E) Working Group on the collateralized loan obligation (CLO) Comparable Attributes
Date Published: 03/12/2026
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Comment / Letter

Comments on Illiquidity Spreads in PBR Calculations

The Annuity Reserve and Capital Subcommittee submitted comments on principles for applying an Illiquidity Spread in PBR calculations to the NAIC’s Life Actuarial (A) Task Force.
Date Published: 03/11/2026
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7702, Valuation Rate, and Applicable Federal Interest Rate Calculator

The Academy’s Tax Committee has developed general reference spreadsheets to assist actuaries who wish to explore the calculation of the Internal Revenue Code (IRC) Section 7702: Minimum Interest…
Date Published: 02/17/2026
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