On August 26, 2021, the Statutory Accounting Principles (E) Working Group (SAPWG) of the National Association of Insurance Commissioners (NAIC) directed a new “43R study group” to continue work on a ...
The SAPWG exposed for comment a new agenda item, 2026-10, that would amend SSAP No. 26—Bonds to require asset-backed securities (ABS) that are backed by underlying financial assets to satisfy ...
Statutory expenses derive from statutory accounting, a system of accounting used by the insurance industry in the United States. Most consider statutory accounting more conservative than accounting ...
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