Annual Statement Handbooks are the most comprehensive manuals for annual statement preparation, accounting guidance, and statutory accounting theory in the insurance industry. These manuals save time understanding and preparing the Annual Statement and include the latest NAIC changes.
The electronic version of the handbooks will be updated periodically during the year for significant guidance changes.
All Handbooks cover:
- Statutory accounting theory
- Structure of the Annual Statement
- Preparation logistics and filing requirements
- Notes
- Investment schedules, including valuation and preparation
- Risk Based Capital
- Quarterly statement
- Supplementary filings
- Audited Financial Report
- Actuarial Opinions
- Reinsurance
- Federal tax provisions, including detailed guidance for the admissibility tests
- Accounting and reporting for the Affordable Care Act
- Model company completed Annual & Quarterly Statements for the current year
The Health Annual Statement Handbook also covers:
- Comprehensive discussion of the Affordable Care Act
- Details of line of business reporting
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