JLK Rosenberger LLP
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2026-01-13
How Is Parametric Insurance Treated for Accounting Purposes: Insurance or Derivative?
In Brief: Parametric insurance pays when a predefined trigger occurs (e.g., wind speed, rainf… The post How Is Parametric Insurance Treated for Accounting Purposes: Insurance or Derivative? first appeared on JLK Rosenberger.
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JLK Rosenberger LLP
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2026-01-06
What Is the Rule of 55 and the Mega Backdoor Roth—and Can They Help You Retire Earlier?
In Summary Many employer retirement plans offer two overlooked benefits: the Rule of 55 and meg… The post What Is the Rule of 55 and the Mega Backdoor Roth—and Can They Help You Retire Earlier? first appeared on JLK Rosenberger.
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JLK Rosenberger LLP
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2026-01-05
12 Days of SSAP: 2025 Recap
Leading up to the holidays, JLK Rosenberger fills www.ssapchat.com and our social media feed… The post 12 Days of SSAP: 2025 Recap first appeared on JLK Rosenberger.
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JLK Rosenberger LLP
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2026-01-05
12 Days of SSAP: Our Gift to You – Statutory and GAAP Disclosure Checklists
Thank you for joining us for the 2025 12 Days of SSAP. Our gift to you: comprehensive statutory an… The post 12 Days of SSAP: Our Gift to You – Statutory and GAAP Disclosure Checklists first appeared on JLK Rosenberger.
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JLK Rosenberger LLP
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2026-01-04
12 Days of SSAP: SSAP No. 61 – Risk Transfer Analysis on Combination Reinsurance Contracts
Regulators raised concerns about how risk transfer is being evaluated for certain life reinsu… The post 12 Days of SSAP: SSAP No. 61 – Risk Transfer Analysis on Combination Reinsurance Contracts first appeared on JLK Rosenberger.
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JLK Rosenberger LLP
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2026-01-03
12 Days of SSAP: Elimination of Investment Subsidiaries Concept
Questions have arisen regarding the classification of “investment subsidiaries” in Schedul… The post 12 Days of SSAP: Elimination of Investment Subsidiaries Concept first appeared on JLK Rosenberger.
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JLK Rosenberger LLP
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2026-01-02
12 Days of SSAP: Simplifying Accounting for Income Taxes
What Happened? On December 9, 2025, SAPWG adopted ASU 2019-12, Income Taxes (Topic 740) with mo… The post 12 Days of SSAP: Simplifying Accounting for Income Taxes first appeared on JLK Rosenberger.
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JLK Rosenberger LLP
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2026-01-01
12 Days of SSAP: INT 23-01 Net Negative IMR
Adopted revisions extend the effective date of the INT to December 31, 2026, and add additional… The post 12 Days of SSAP: INT 23-01 Net Negative IMR first appeared on JLK Rosenberger.
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JLK Rosenberger LLP
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2025-12-31
12 Days of SSAP: When GAAP Doesn’t Fit – ASUs Rejected for Statutory Reporting
As anticipated, several GAAP Accounting Standards Updates (ASUs) were deemed not applicable… The post 12 Days of SSAP: When GAAP Doesn’t Fit – ASUs Rejected for Statutory Reporting first appeared on JLK Rosenberger.
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JLK Rosenberger LLP
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2025-12-30
12 Days of SSAP: Enhancing Transparency for Reinsurer-Affiliated Assets
Recent trends in life and annuity reinsurance, particularly coinsurance with funds withheld… The post 12 Days of SSAP: Enhancing Transparency for Reinsurer-Affiliated Assets first appeared on JLK Rosenberger.
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PKF International News
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2025-12-15
Announcing our 2026 global events programme
In line with previous years, our 2026 events programme features gatherings in each of our five regions and culminates with our flagship Global Gathering.
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