James Dougherty, Partner JLK Rosenberger

AI in underwriting. Cybersecurity portals. Third-party data registries. The NAIC H Committee covered a lot of ground at its Spring 2026 National Meeting, and the direction is clear: regulators are moving fast to keep pace with technology inside the insurance industry.

JLK Rosenberger's Oscar Gutierrez breaks down every subcommittee update from the March meeting, including what the new AI evaluation tool pilot means for insurers, how cybersecurity reporting is being standardized across states, and where the privacy model law revision stands today.

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https://jlkrosenberger.com/2026-naic-h-committee-recap/ Read More...

If your business sponsors an employee benefit plan, there is a filing change on the horizon that could save you time, paperwork, and the stress of scrambling every July.

The Form 5500 Filing Simplification Act would move the standard deadline from July 31 to October 15, eliminate Form 5558 for most plan sponsors, and allow electronic signatures on filings.

JLK Rosenberger's MartinLuke Galvan, CPA breaks down what is being proposed and what plan sponsors should be doing right now.

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What’s the Form 5500 Filing Simplification Act? Read More...

Statutory accounting just got an update, and there is a lot to unpack.

The NAIC SAPWG met on March 23rd in San Diego and adopted several changes that insurers across life, health, and P&C need to be aware of. At JLK Rosenberger, we closely monitor these developments and translate the technical details into something you can actually use.

Here is what is keeping us busy right now:
- The new IMR Proof of Reinvestment is not a small ask. If your company is sitting on net negative IMR balances, you will want to understand what this means before year end.
- Certain long-term repurchase agreements are now admitted assets. That is a meaningful shift worth revisiting in your investment strategy conversations.
- Sale-leaseback transactions got some new clarity under SSAP 22. If you have one on the books, now is a good time to take a second look.

Our Adoption Matrix has the full picture, color-coded by priority and written in plain English. No jargon, no guesswork. Download the full matrix below!

NAIC SAPWG Accounting Update Matrix, Spring 2026 National Meeting Read More...