NAIC SAPWG Accounting Update Matrix, Spring 2026 National Meeting
- Updated requirements for insurers choosing to carry net negative IMR balances as an admitted asset
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The general expense categories are going through clarified definitions for all annual statement blanks
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Some good news for those utilizing repurchase agreements
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If you have a sale-leaseback transaction, you will want to check out some updated clarifications
JLK Rosenberger regularly monitors the National Association of Insurance Commissioners (NAIC) meetings. Below, you will find a recap of items brought before the Statutory Accounting Principles Working Group (SAPWG) during the latest meeting.
In addition to the standard update matrix provided by the NAIC, we have included commentary on each item and have organized the various categories by color code into high, moderate, and low priority based on the potential impact on insurers. Highly narrow topic items, as far as impact, are generally categorized as low priority.
The Summer National Meeting is scheduled for August 11-14, 2026, in Columbus, Ohio. Look for a newly updated matrix shortly after the meeting.
We’re Here to Help
If you have any questions about how these might impact your insurance entity, please contact your JLK Rosenberger team member, call 818-334-8623, or click here to contact us. We look forward to speaking with you soon.
