SSAP No. 101 considerations: A year-end discussion

The SSAP No. 101 Implementation Questions and Answers (Q&A) document was adopted at the NAIC Summer National Meeting in August of 2012. Watch the recording of Baker Tilly’s December 12 webinar to learn about the following Q&A clarifications:

  • Hypothetical loss carrybacks under paragraph 11.a.
  • "With and without" calculations under paragraph 11.b.
  • Scheduling of deferred tax assets and liabilities under paragraph 11.c.

Download the presentation slides