ID| Idaho Department of Insurance Bulletin 26-01 advises all authorized insurers which NAIC manuals and handbook versions must be used for 2026 filings and reserve calculations, clarifying that the Director has adopted the March 2026 NAIC Accounting Practices and Procedures Manual for 2026 quarterly and annual financial statements, the January 1, 2026 NAIC Valuation Manual for minimum reserve requirements for life, A&H, annuities, and deposit-type contracts, and the NAIC Financial Analysis Handbook 2025 Annual and 2026 Quarterly Edition, emphasizing that this is an interpretation of existing Idaho insurance law.