Froogled By:: Elias Makere, FSA, MAAA
Last Froogled:: 6/7/2026

ASOP 5 | §2.8 | INCURRAL DATE

The date a claim became a liability of the risk-bearing entity in accordance with the terms of the health benefit plan. For health benefit plans where the claim must exceed a minimum threshold, for example, where there is a deductible or elimination period, the incurral date may be the date claims begin to accumulate toward the threshold.

ASOP 5 | Commentary Section 2.8 | COMMENT ON SECTION 2.8

Section 2.8, Incurred Claims (now section 2.9)
Comment	Response
Two commentators suggested clarifying the difference between incurred claims in the two definitions discussed.	The reviewers agree and made clarifying changes.
One commentator was concerned that the definition of “incurred claims” could be interpreted not to apply to the unpaid claim liabilities booked for balance sheet and income statement purposes.	The reviewers agree and made clarifying changes to the definition.

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ASOP 5 | §2.8 | INCURRAL DATE

ASOP 5 | Commentary Section 2.8 | COMMENT ON SECTION 2.8

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