A PUBLIC POLICY PAPER Premium Deficiency Reserves Work Group of the Health Practice Financial Reporting Committee Premium Deficiency Reserves Work Group of the Health Practice Financial Reporting Committee March 2007 Premium Deficiency Reserves Discussion Paper Donna C. Novak, A.S.A., F.C.A., M.A.A.A; Chair Table of Contents March 2007 Premium Deficiency Reserves Discussion Paper 2 Section I - Introduction March 2007 Premium Deficiency Reserves Discussion Paper 3