Oklahoma Adoption of 2025 NAIC Valuation Manual
Summary
The Oklahoma Insurance Department has adopted the 2025 amendments to the NAIC Valuation Manual, effective January 1, 2026. This notice informs life and accident and health insurers of the adoption of these changes, which were approved by the NAIC and subsequently by the Oklahoma Insurance Commissioner.
What changed
The Oklahoma Insurance Commissioner has adopted the 2025 revisions to the NAIC Valuation Manual, aligning state regulations with the national standards. The NAIC adopted these changes on August 15, 2024, with a significant majority vote, and they became effective in Oklahoma on January 1, 2026. This adoption by order on December 4, 2025, ensures that insurers operating in Oklahoma are subject to the updated valuation standards.
Life and accident and health insurers in Oklahoma must ensure their practices comply with the 2025 Valuation Manual. Companies with questions should direct them to their assigned financial analyst at the Oklahoma Insurance Department. No specific compliance deadline beyond the effective date of January 1, 2026, is mentioned, implying ongoing adherence is required.
What to do next
- Ensure compliance with the 2025 NAIC Valuation Manual standards.
- Direct any questions to the assigned financial analyst.
Source document (simplified)
SPECIAL NOTICE TO: All Life & Accident and Health Insurers RE: 2025 Valuation Manual FROM: Glen Mulready, Oklahoma Insurance Commissioner DATE: February 11, 2026 PURPOSE OF THIS NOTICE On August 15, 2024, the National Association of Insurance Commissioners (“NAIC”) adopted the 2025 amendments to the valuation manual. The changes were adopted with a fifty (50) member vote in the affirmative out of the fifty-five (55) members of the NAIC, which meets the threshold of at least three-fourths (3/4) of the members of the NAIC voting but not less than a majority of the total membership. Member states representing 97.81% of applicable premiums written voted to adopt the change. The adopted changes to the evaluation manual became effective in Oklahoma on January 1, 2026. The Oklahoma Insurance Commissioner adopted the 2025 revisions to the Valuation Manual developed by the National Association of Insurance Commissioners by order on December 4, 2025. The Order Adopting 2025 Valuation Manual may be viewed at https://www.oid.ok.gov/wp-content/uploads/2026/01/25-1191-TRN-TLG-Order-Adopting-2025-Valuation-Manual-12-4-25.pdf Companies with questions regarding this notice should direct them to the company’s assigned financial analyst.
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