An accounting report that insurers must file each year with the appropriate regulatory agency. This report contains detailed accounting and statistical data that regulators use to evaluate a life and health insurance company's solvency and its compliance with insurance laws.

ERI's 2026 Benefits Benchmarking Survey Highlights
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United States and Canada Minimum Wage Updates - June 2026
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Do Geographic Pay Differentials Account for Inflation?
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National Compensation Forecast April 2026
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Compensation Strategies for Remote Work and Organizational Culture – Fall 2025
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Planning Global Compensation Budgets for 2026 - January 2026
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Common Compensation Terms and Formulas - January 2026