12 Days of SSAP: 2025 Recap
Leading up to the holidays, JLK Rosenberger fills www.ssapchat.com and our social media feeds with a new take on a holiday classic – the Twelve Days of Christmas. Rather than filling your head with turtle doves and gold rings, we focus on the latest changes to SSAP, the insurance industry, and how they will impact your insurance company in 2026 and beyond.
To read the summaries of our 2025 12 Days of SSAP, including the most recent versions of the statutory and GAAP insurance disclosure checklists in the Day 12 post, click below:
- Day 1: Bond Project Final Thoughts
- Day 2: One Big Beautiful Bill’s Impact on Insurance Industry
- Day 3: SSAP No. 41 – Surplus Notes
- Day 4: SSAP No. 56 – Separate Accounts
- Day 5: Restricted Assets Classification
- Day 6: Enhancing Transparency for Reinsurer-Affiliated Assets
- Day 7: When GAAP Doesn’t Fit – ASUs Rejected for Statutory Reporting
- Day 8: INT 23-01 Net Negative IMR
- Day 9: ASU 2019-12, Simplifying the Accounting for Income Taxes
- Day 10: Investment Subsidiaries Classification
- Day 11: Risk Transfer Analysis on Combination Reinsurance Contracts
- Day 12: Our Gift to You – Statutory and GAAP Disclosure Checklists
Disclosure Checklists:
We hope you had a happy holiday season. We send our best wishes for the new year.
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