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.

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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.

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