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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JLK Rosenberger LLP
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2025-12-29
12 Days of SSAP: Restricted Assets Classification
Restricted Assets Classification is clarified through recently adopted revisions that expl… The post 12 Days of SSAP: Restricted Assets Classification first appeared on JLK Rosenberger.
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JLK Rosenberger LLP
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2025-12-28
12 Days of SSAP: SSAP No. 56 – Separate Accounts
Attention Green Book filers! Recent regulatory discussions surrounding SSAP No. 56 highligh… The post 12 Days of SSAP: SSAP No. 56 – Separate Accounts first appeared on JLK Rosenberger.
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JLK Rosenberger LLP
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2025-12-27
12 Days of SSAP: SSAP No. 41 – Surplus Notes
These updates stem from the Bond Definition project, which recently concluded with the issuan… The post 12 Days of SSAP: SSAP No. 41 – Surplus Notes first appeared on JLK Rosenberger.
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JLK Rosenberger LLP
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2025-12-26
12 Days of SSAP: One Big Beautiful Bill’s Impact on Insurance Industry
The introduces broad tax and spending changes that will influence insurance markets over tim… The post 12 Days of SSAP: One Big Beautiful Bill’s Impact on Insurance Industry first appeared on JLK Rosenberger.
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JLK Rosenberger LLP
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2025-12-26
What Changes Are Coming to the California R&D Tax Credit Calculation in 2025?
In Brief Beginning in 2025 (tax years starting after 12/31/2024), California is replacing the… The post What Changes Are Coming to the California R&D Tax Credit Calculation in 2025? first appeared on JLK Rosenberger.
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JLK Rosenberger LLP
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2025-12-25
12 Days of SSAP: Bond Project Final Thoughts
The updated Bond Project statutory accounting guidance became effective on January 1, 2025, s… The post 12 Days of SSAP: Bond Project Final Thoughts first appeared on JLK Rosenberger.
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