
INSIGHTS FOR INSURANCE COMPANIES	DECEMBER 3, 2014

CONNECT

Director of Insurance

877.504.6294

www.eidebailly.com

SERVICES

Audit & Assurance
Business Valuation
Captive & Alternative Risk Management
Employee Benefit Plan Audits
Enterprise Risk Management
Forensic & Valuation
Insurance Regulatory Services
Non-Statutory Services
Regulatory Examination Preparation Services
Service Organization Control
Statutory Services
Tax Services
Technology Consulting

ABOUT US

Eide Bailly is a Top 25 CPA firm in the nation, serving more than 400 insurance companies. Eide Bailly is consistently ranked among the Top 10 in the United States by A.M. Best for the Amount of Statutory Premiums Audited.

Insurance Insights is published quarterly to keep our clients and business friends informed on current news.

NAIC 2014 Fall National Meeting Recap

This year's fall NAIC meeting took place November 16-19 in Washington, D.C. Eide Bailly staff attended the meeting to monitor key changes and updates affecting the insurance industry. In this issue of Insurance Insights, there are various updates and commentary on key meeting items, such as:

Accounting for the Risk-Sharing Provisions of the Affordable Care Act
Investment Classification Project
Restrictions and disclosures of admitted and non-admitted assets
RBC authorized control level and deferred tax asset realization threshold calculation
Real estate investment of single-member and single asset LLCs
Treatment of non-cash items in cash flow statements
The Annual Financial Reporting Model Regulation (#205)

Click here to read the full summary of the NAIC fall meeting.

For more information, contact your local Eide Bailly representative.

Kyle Orwick, CPA

Audit Manager - Insurance

612.253.6578
korwick@eidebailly.com

This publication is produced and published by Eide Bailly and distributed with the understanding that the information contained does not constitute legal, accounting or other professional advice. It is not intended to be responsive to any individual situation or concerns as the contents of the publication are intended for general informational purposes only. Readers are urged not to act upon the information contained in this publication without first consulting competent legal, accounting or other professional advice regarding implications of a particular factual situation. Questions and information for publication can be submitted to your Eide Bailly representative. To request reprints of this publication, send a written request to RequestReprints@eidebailly.com.
� Copyright Eide Bailly 2014