Financial Condition (E) Committee

Financial Condition (E) Committee
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Financial Condition (E) Committee
Financial Condition (E) Committee
Accounting Practices and Procedures (E) Task Force
Blanks (E) Working Group
Statutory Accounting Principles (E) Working
Group
Capital Adequacy (E) Task Force
Health Risk-Based Capital (E) Working Group
Life Risk-Based Capital (E) Working Group
Generator of Economic Scenarios (GOES) (E/A) Subgroup
Longevity Risk (E/A) Subgroup
Variable Annuities Capital and Reserve (E/A)
Subgroup
Property and Casualty Risk-Based Capital (E) Working
Group
Catastrophe Risk (E) Subgroup
Risk-Based Capital Investment Risk and Evaluation (E) Working Group
Examination Oversight (E) Task Force
Electronic Workpaper (E) Working Group
Financial Analysis Solvency Tools (E) Working
Group
Financial Examiners Coordination (E) Working Group
Financial Examiners Handbook (E) Technical Group
Information Technology (IT) Examination (E)
Working Group
Financial Analysis (E) Working Group
Financial Stability (E) Task
Force
Macroprudential (E) Working Group
Group Capital Calculation (E) Working
Group
Group Solvency Issues (E) Working
Group
Own Risk and Solvency Assessment (ORSA)
Implementation (E) Subgroup
Invested Assets (E) Task Force
Credit Rating Provider (E) Working
Group
Investment Analysis (E) Working
Group
Investment Designation Analysis (E) Working
Group
Mutual Recognition of Jurisdictions (E) Working
Group
NAIC/American Institute of Certified Public
Accountants (AICPA) (E) Working Group
National Treatment and Coordination (E) Working
Group
Receivership and Insolvency (E) Task Force
Receivership Financial Analysis (E) Working Group
Receivership Law (E) Working Group
Reinsurance (E) Task Force
Reinsurance Financial
Analysis (E) Working Group
Reciprocal Exchanges (E) Working Group
Restructuring Mechanisms (E) Working Group
Risk-Focused Surveillance (E)
Working Group
Risk Retention Group (E) Working
Group
Valuation Analysis (E) Working
Group
Financial Condition (E) Committee
Financial Condition (E) Committee
Accounting Practices and Procedures (E) Task Force
Blanks (E) Working Group
Statutory Accounting Principles (E) Working
Group
Capital Adequacy (E) Task Force
Health Risk-Based Capital (E) Working Group
Life Risk-Based Capital (E) Working Group
Generator of Economic Scenarios (GOES) (E/A) Subgroup
Longevity Risk (E/A) Subgroup
Variable Annuities Capital and Reserve (E/A)
Subgroup
Property and Casualty Risk-Based Capital (E) Working
Group
Catastrophe Risk (E) Subgroup
Risk-Based Capital Investment Risk and Evaluation (E) Working Group
Examination Oversight (E) Task Force
Electronic Workpaper (E) Working Group
Financial Analysis Solvency Tools (E) Working
Group
Financial Examiners Coordination (E) Working Group
Financial Examiners Handbook (E) Technical Group
Information Technology (IT) Examination (E)
Working Group
Financial Analysis (E) Working Group
Financial Stability (E) Task
Force
Macroprudential (E) Working Group
Group Capital Calculation (E) Working
Group
Group Solvency Issues (E) Working
Group
Own Risk and Solvency Assessment (ORSA)
Implementation (E) Subgroup
Invested Assets (E) Task Force
Credit Rating Provider (E) Working
Group
Investment Analysis (E) Working
Group
Investment Designation Analysis (E) Working
Group
Mutual Recognition of Jurisdictions (E) Working
Group
NAIC/American Institute of Certified Public
Accountants (AICPA) (E) Working Group
National Treatment and Coordination (E) Working
Group
Receivership and Insolvency (E) Task Force
Receivership Financial Analysis (E) Working Group
Receivership Law (E) Working Group
Reinsurance (E) Task Force
Reinsurance Financial
Analysis (E) Working Group
Reciprocal Exchanges (E) Working Group
Restructuring Mechanisms (E) Working Group
Risk-Focused Surveillance (E)
Working Group
Risk Retention Group (E) Working
Group
Valuation Analysis (E) Working
Group
View Membership Report
The mission of the Financial Condition (E) Committee is to be the central forum and coordinator of solvency- related considerations of the NAIC relating to accounting practices and procedures; blanks; valuation of securities; financial analysis and solvency; multistate examinations and examiner and analysis training; and issues concerning insurer insolvencies and insolvency guarantees. In addition, the Committee interacts with the technical task forces.
2026 Charges
The
Financial Condition (E) Committee
will:
Monitor all of the changes to the annual/quarterly financial statement blanks and instructions, risk-based capital (RBC) formulas,
Financial Condition Examiners Handbook
Accounting Practices and Procedures Manual
(AP&P Manual),
Financial Analysis Handbook
Purposes and Procedures Manual of the NAIC Investment Analysis Office
(P & P Manual), NAIC model laws, NAIC accreditation standards, and other NAIC publications.
Appoint and oversee the activities of the following: Accounting Practices and Procedures (E) Task Force; Capital Adequacy (E) Task Force; Financial Stability (E) Task Force; Examination Oversight (E) Task Force; Receivership and Insolvency (E) Task Force; Reinsurance (E) Task Force; and Invested Assets (E) Task Force.
Oversee the implementation of the NAIC’s “Framework for Regulation of Insurer Investments – A Holistic Review,” ensuring that updates or reviews of the Risk-Based Capital (RBC) framework align with the Framework’s principles and take into consideration insurers evolving role of the insurance sector in financing the economy and reducing the protection gap.
Oversee a process to address financial issues that may compromise the consistency and uniformity of the U.S. solvency framework, referring valuation and other issues to the appropriate committees as needed.
Use the Risk-Focused Surveillance (E) Working Group to address specific industry concerns regarding regulatory redundancy, and review any issues that industry subsequently escalates to the Committee.
Meeting Materials
Exposure Drafts
Documents
Calendar
Spring National Meeting
Financial Condition (E) Committee
Financial Condition (E) Committee
Wednesday, March 25, 2026
8:00 AM - 9:00 AM PT
Manchester Grand Hyatt—Seaport Ballroom—Level 2
Agenda
Agenda & Materials
Summary
Minutes
See all Current Exposure Drafts
Exposure Drafts Still Open For Consideration with Comments Received:
Investment Framework
Memo from E Committee to Interested Parties
Investment Framework as Revised E Committee
Investment Framework Workplan
Comment Letters
Oct. 2024 Investment Framework
Framework for Investments
Framework for Investments Comments
Memorandum of Support
5/23/22
E Committee Maintenance Agenda Submission Form
State Adoption Maps
US Solvency Framework
2026 Spring E Committee Technical Changes - Final.pdf
GCC Recognize and Accepts Process
NAIC ORSA Guidance Manual
Efforts Regarding Separate Accounts
E Committee Technical Changes
(Adopted by Plenary Process)
Spring 2026
Fall 2025
Summer 2025
Plenary Process
Insurance Topics
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Related NAIC Publications
Committee and task force minutes PDF files will be posted to the Interactive Agenda approximately 10 business days after the conclusion of a national meeting. They are posted to the Interactive Agenda for each meeting tab on the
Meetings page
. The
Proceedings of the NAIC
are made available after the minutes are adopted at each subsequent meeting and may be accessed via the
NAIC Publications page
Accounting Practices and Procedures Manual
Annual and Quarterly Statement Blanks
Annual and Quarterly Statement Instructions
Compendium of State Laws on Insurance Topics
Financial Analysis Handbook
Financial Condition Examiners Handbook
Insurance Regulatory Information System
NAIC Model Laws, Regulations, Guidelines and Other Resources
Navigating Shifts in Life Insurance
Purposes and Procedures Manual of the NAIC Investment Analysis Office
Risk-Based Capital Forecasting
States' Prescribed Differences from NAIC Statutory Accounting Principles
Contacts
Media Inquiries
(816) 783-8909
news@naic.org
Dan Daveline
Director, Financial Regulatory Services
816-783-8134
Julie Gann
Director - Solvency Policy
816-783-8966
Bruce Jenson, CPA
Director – Solvency Monitoring
816-783-8348
Please see the current
Committee List
for a complete list of committee members.