Navigating Key Disclosure Issues In 2011 Form 10-K

Law360, New York (March 1, 2012, 12:54 PM EST) -- With 10-K season upon us for calendar-year U.S. Security and Exchange Commission (SEC) filers, this article provides a snapshot of some key insurance-sector regulatory and accounting issues and how they might be addressed by industry participants in their form 10-K filings this year.

Enterprise Risk

Historically, it was commonplace for insurers and reinsurers to disclose in their Securities Exchange Act (1934 Act) filings that they are subject to insurance holding company acts in their domiciliary states, regulating such matters as upstream dividends, interaffiliate transactions and the...
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