-

Best's Review Looks at New Actuarial Guideline, New Challenges

OLDWICK, N.J.--(BUSINESS WIRE)--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.

For Best’s Review advertising opportunities and a complete media kit, visit AM Best Advertising Services.

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.

Copyright © 2025 by A.M. Best Company, Inc. and/or its affiliates. ALL RIGHTS RESERVED.

Contacts

Patricia Vowinkel
Executive Editor, Best’s Review
+1 908 882 1771
patricia.vowinkel@ambest.com

Industry:

AM Best

Release Versions
English

Contacts

Patricia Vowinkel
Executive Editor, Best’s Review
+1 908 882 1771
patricia.vowinkel@ambest.com

More News From AM Best

AM Best Assigns Credit Ratings to Halldora Re Ltd

LONDON--(BUSINESS WIRE)--AM Best has assigned a Financial Strength Rating of A- (Excellent) and a Long-Term Issuer Credit Rating of “a-” (Excellent) to Halldora Re Ltd (Halldora Re) (Guernsey). The outlook assigned to these Credit Ratings (ratings) is stable. The ratings reflect Halldora Re’s balance sheet strength, which AM Best assesses as very strong, as well as its adequate operating performance, limited business profile and appropriate enterprise risk management. Halldora Re is a start-up...

Best’s Commentary: Recent Trump Administration Executive Order Could Provide Impetus Toward Stabilizing the Cannabis Insurance Market

OLDWICK, N.J.--(BUSINESS WIRE)--The Trump administration’s recent executive order to fast track the reclassification of marijuana under federal law could lead to meaningful changes for cannabis-related businesses, which currently require highly specialized types of coverage and a more complex underwriting process, according to a new AM Best report. The order signed by President Trump is focused on increasing research efforts around medical marijuana, and potentially yielding a better understand...

AM Best’s Germany Briefings Return to Munich and Cologne to Discuss Key Trends Impacting European Insurers and Reinsurers

LONDON--(BUSINESS WIRE)--Members of AM Best’s insurance ratings division will share their trend observations and analytical perspectives on the global reinsurance market, along with leading issues relevant to primary insurers across Europe, at a pair of market briefings taking place in Germany. The briefings are scheduled for 3 March 2026 in Munich at the Mandarin Oriental hotel, and in Cologne on 4 March 2026 at the Excelsior Hotel Ernst. Along with an up-to-date review on the state of the glo...
Back to Newsroom