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ACCOUNTING PRINCIPLES 9SSAP 102
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1.Dec. 9, 2011 Joseph Fritsch, Chairperson Statutory Accounting ...

Dec 9, 2011 ... Accounting Principles (SSAP) No. 92 and No. 102, which are intended to replace existing standards governing accounting for pension benefits ...

PDF Book Title: AAA_TO_NAIC_SSAP_92_102_120911
Link to file: www.actuary.org 8




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2.NAIC Meeting Notes

Feb 2, 2012 ... The Statutory Accounting Principles Working. Group adopted as final SSAP 92 on OPEB, SSAP. 102 on pensions, SSAP 103 on transfers of ...

PDF Book Title: PWC-NAIC-SPRING-2012-NEWSLETTER
Link to file: www.pwc.com 198




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3.ITI 12-002 NAIC 2012 Spring Meeting

The Statutory Accounting Principles Working Group set March 23 as the end of the ... Principles Working Group adopted SSAP No. 92 and SSAP No. 102 to ... modifications.9 These modifications include rejecting the concepts of held-to- ...

PDF Book Title: ITI-12-002-NAIC-2012-SPRING-MEETING
Link to file: www.kpmginstitutes.com 0




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4.Maintenance Agenda 3-9-12

Statutory Accounting Principles Working Group. 2012 Maintenance .... 92 and exposed SSAP No. 102 with modifications discussed during the meeting. Staff was ...

PDF Book Title: COMMITTEES_E_APP_SAPWG_MAINTENANCE_AGENDA
Link to file: www.naic.org 20




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5.Statutory Accounting Principles Working Group Meeting Agenda ...

SSAP No. 88 - Establishes statutory accounting principles for investments in subsidiaries, ..... 2012 National Association of Insurance Commissioners 9. Group ...

PDF Book Title: COMMITTEES_E_APP_SAPWG_SPRING_2012_MATERIALS
Link to file: naic.org 20




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6.Park Insurance Company

Statements of Statutory Accounting Principles (“SSAP”) No. 9. Subsequent to the .... *102%. Premiums in course of collection to surplus as regards policyholders ...

PDF Book Title: 13049F09
Link to file: www.dfs.ny.gov 4




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7.STATUS OF REVIEW OF SSAPS SSAP #1 – No differences ...

specifically non-admitted under Insurance Article Section 5-102... SSAP #9 – No differences between Codification and Maryland laws and regulations ...... SSAP # 60 - This SSAP establishes statutory accounting principles for financial ...

PDF Book Title: SSAPSS
Link to file: www.mdinsurance.state.md.us 2




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8.Continuing developments

7 TAX EXTENSION ACT OF 1991, P.L. 102-227, December 11, 1991. ... 9 H.R. REP. NO. 353, 103rd .... of the Statement of Statutory Accounting Principles No.

PDF Book Title: CONTINUING-DEVELOPMENTS-IN-THE-TAXATION-OF-INSURANCE-COMPANIES
Link to file: www.pwc.se 1




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