The proposed guidance should assist authorities in developing effective resolution strategies and plans for systemic insures and should also assist Crisis Management Groups of global systemically important insurers (G-SIIs) in their resolution planning work. It has been developed in consultation with the International Association of Insurance Supervisors (IAIS) and builds on the guidance published in October 2014, on how provisions of the Key Attributes, including resolution powers and the details of recovery and resolution planning, should be interpreted for different types of financial institution, including insurers. Public comments are welcome by 4 January 2016.