Froogled By:: Elias Makere, FSA, MAAA
Last Froogled:: 8/27/2025

ASOP 5 | §2.13 | RISK-BEARING ENTITY

The entity with respect to which the actuary is estimating liabilities associated with health benefit plans or risk-sharing arrangements. Examples of risk-bearing entities include but are not limited to managed-care entities, insurance companies, health care providers, self-funded employer plans, government-sponsored plans or risk contracts.

ASOP 5 | Commentary Section 2.13 | COMMENT ON SECTION 2.13

Section 2.13, Tabular Method (now section 2.14)
Comment	Response
One commentator suggested clarifying the definition by adding the word “seriatim.”	The reviewers agree and made the change.
One commentator suggested clarifying the meaning of “long-term claims.”	The reviewers agree and added examples.

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ASOP 5 | §2.13 | RISK-BEARING ENTITY

ASOP 5 | Commentary Section 2.13 | COMMENT ON SECTION 2.13

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