<div id="readability-page-1"><div>Best's Review Looks at New Actuarial Guideline, New Challenges In its December issue, Best’s Review examines the impact of Actuarial Guideline 55, which was adopted by the National Association of Insurance Commissioners (NAIC) earlier this year. According to the NAIC, “the goal of this guideline is to enhance reserve adequacy requirements for life insurance companies by requiring that asset adequacy analysis use a cash flow testing methodology that evaluates ceded reinsurance as an integral component of asset-intensive business.” New guidelines are among numerous challenges facing auditors and actuaries in 2026, including health care inflation, cryptocurrency and cybersecurity. Read more here. Best’s Review is AM Best’s monthly insurance magazine, covering emerging issues and trends and evaluating their impact on the marketplace. Access it here. For Best’s Review advertising opportunities and a complete media kit, visit AM Best Advertising Services. AM Best is a global credit rating agency, news publisher and data analytics provider specializing in the insurance industry. Headquartered in the United States, the company does business in over 100 countries with regional offices in London, Amsterdam, Dubai, Hong Kong, Singapore and Mexico City. For more information, visit www.ambest.com. Copyright © 2025 by A.M. Best Company, Inc. and/or its affiliates. ALL RIGHTS RESERVED. <img src="https://imageproxy.pbkrs.com/https://cts.businesswire.com/ct/CT/query-ZGlzdHJvPW54JmlkPWJ3bmV3cyZsYW5nPWVuJnNpZD1tc3RyMyZzdHk9MjAyNTEyMTI0NTA4NzJyMQ?x-oss-process=image/auto-orient,1/interlace,1/resize,w_1440,h_1440/quality,q_95/format,jpg" original-src="https://imageproxy.pbkrs.com/https://cts.businesswire.com/ct/CT/query-ZGlzdHJvPW54JmlkPWJ3bmV3cyZsYW5nPWVuJnNpZD1tc3RyMyZzdHk9MjAyNTEyMTI0NTA4NzJyMQ"/> Patricia Vowinkel Executive Editor, Best’s Review +1 908 882 1771 patricia.vowinkel@ambest.com View source version on businesswire.com: https://www.businesswire.com/news/home/20251212450872/en/</div></div>

Best's Review 12 月刊探讨了由 NAIC 采纳的精算指引 55 的影响，该指引旨在增强人寿保险公司的准备金充足性要求。该指引要求对资产充足性进行现金流测试，包括转让再保险。审计师和精算师在 2026 年面临的挑战包括医疗保健通货膨胀、加密货币和网络安全。Best's Review 是 AM Best 的月度保险杂志。AM Best 是一家全球信用评级机构和数据分析提供商，专注于保险行业

Best's Review 探讨新的精算指南及其带来的新挑战