Rules & Regulations of the State of Tennessee
Title 0780 - Commerce and Insurance
Subtitle 0780-01 - Insurance Division
Chapter 0780-01-69 - Minimum Reserve Standards for Individual and Group Health Insurance Contracts
Section 0780-01-69-.02 - CALCULATION OF RESERVES

(1) For policies issued on or after January 1, 2017, the minimum reserve standards for individual and group accident and health policies shall be calculated in accordance with the National Association of Insurance Commissioners (NAIC) Valuation Manual in effect for the period at the time of the review of the adequacy of the minimum reserves. The commissioner may also employ other guidelines or procedures the commissioner deems appropriate.

(2) Reserve standards for policies issued before January 1, 2017, including claims incurred before, on and after January 1, 2017, on those policies, shall follow the requirements in the NAIC Accounting Practices and Procedures Manual, Appendix A, A-010.