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Podcast overview
In this episode of Insurance Insights, KPMG professionals Sean Egan and Olga Roberts provide a technical deep-dive into the pivotal outcomes of the NAIC Fall 2025 Meeting and their immediate implications for the insurance industry. As regulators continue their focus on transparency and solvency, this discussion serves as a critical guide for financial reporting professionals navigating the latest statutory accounting shifts.
This episode is essential listening for insurers looking to understand how these changes in accounting principles could impact surplus, capital requirements and year-end reporting.
Applicability
Insurance companies
Podcast contents
- 00:00 – Introduction
- 01:05 – Statutory Accounting for reinsurance transactions with interdependent features and Effective Date
- 04:40 – Private Placement Investment Disclosures and Effective Date
- 06:45 – Elimination of Investment Subsidiary Concept and RBC Impacts
- 07:30 – IMR Proof of Reinvestment and Negative IMR Deferral Proposals
- 22:00 – Actuarial update, including Valuation Manual 22
- 28:25 – RBC Governance Framework Task Force
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Meet our team
Sean Egan
Partner, Audit, KPMG US
Olga Roberts
Managing Director, Dept. of Professional Practice, KPMG US
Sean Egan
Partner, Audit, KPMG US
Olga Roberts
Managing Director, Dept. of Professional Practice, KPMG US