---
title: "Best's Review Looks at New Actuarial Guideline, New Challenges"
type: "News"
locale: "zh-HK"
url: "https://longbridge.com/zh-HK/news/269556379.md"
description: "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."
datetime: "2025-12-12T18:10:46.000Z"
locales:
  - [zh-CN](https://longbridge.com/zh-CN/news/269556379.md)
  - [en](https://longbridge.com/en/news/269556379.md)
  - [zh-HK](https://longbridge.com/zh-HK/news/269556379.md)
---

> 支持的語言: [简体中文](https://longbridge.com/zh-CN/news/269556379.md) | [English](https://longbridge.com/en/news/269556379.md)


# Best's Review Looks at New Actuarial Guideline, New Challenges

**_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.**

**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/

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