ITB 11-51: NAIC's Financial Condition Committee approves SSAP 101

Insurance Tax Bulletin
On September 19, 2011, the NAIC's Financial Condition Committee approved the adoption of SSAP No. 101, Income Taxes, A Replacement of SSAP No. 10R and SSAP No. 10. This follows approval by both the NAIC's Accounting Practices and Procedures Task Force and Statutory Accounting Principles Working Group ("SAPWG"). The next step will be a vote by the full NAIC, which is expected to adopt SSAP 101 no later than November of this year.


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