Best's Review Looks at New Actuarial Guideline, New Challenges
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Best's Review's December issue examines the impact of Actuarial Guideline 55, adopted by the NAIC, which aims to enhance reserve adequacy requirements for life insurance companies. The guideline mandates cash flow testing for asset adequacy, including ceded reinsurance. Challenges for auditors and actuaries in 2026 include health care inflation, cryptocurrency, and cybersecurity. Best’s Review is AM Best’s monthly insurance magazine. AM Best is a global credit rating agency and data analytics provider specializing in the insurance industry.
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