Slides from a presentation at the Society of Actuaries 2007 Annual Meeting, held in October, 2007 in Washington, D.C. Discussion of the possible impacts of principle-based reserving on the reinsurance business: impact on both the ceding and assuming companies

Slides from a presentation at the Society of Actuaries' U.S. GAAP for International Life Insurers Conference in Amsterdam on November 6–7, 2007. Presentation on reinsurance accounting under US GAAP. Discussion of FASB 113 which deals with GAAP accounting for reinsurance from the perspective of the ceding company.

Slides from the presentation on Reinsurance and the related FASB 113 standard dealing with “Accounting and Reporting for Reinsurance of Short-Duration and Long- Duration Contracts” at the Society of Actuaries U.S. GAAP for International Life Insurers Conference in Hong Kong, held August 7-9, 2007. Includes discussion of Accounting Standard 03-1 dealing with embedded derivatives for modco and funds withheld treaties. Includes discussion of the various types of reinsurance contracts and level of risk transfer and how FASB 113 defines the accounting for each type. Presents - Reinsurance Accounting ? SFAS 113

US GAAP for International Life Insurers, Hong Kong, 2008. This session focused on the the risk-transfer requirements under reinsurance accounting. Topics included: 1. Common Types of Reinsurance 2. Accounting Guidance 3. Short Duration Contracts 4. Long Duration Contracts 5. Ceded Reinsurance Examples 6. Reinsurance Assumed

Slides from a session at the International Financial Reporting for Insurers: IFRS and U.S. GAAP held on August 31-Sept. 1 2010 in Hong Kong Discussion on Reinsurance Accounting. Areas of Discussion include common types of reinsurance- including assumption reinsurance and YRT amongst other types, accounting guidance, short duration contracts, long duration contracts, deposit accounting for investment contracts such as GICs and some deferred annuities, ceded and assumed reinsurance examples of accounting treatment and resulting expected earnings emergence and balance sheet presentation.

Slides from a session at the seminar: International Financial Reporting for Insurers: IFRS and U.S. GAAP held on August 31-Sept. 1 2010 in Hong Kong Presentation on Embedded Derivatives and SFAS 133. Includes an introduction to FAS 133, definition of a derivative, examples of what is included/excluded from the scope and discussion of how to account for embedded derivatives under GAAP.

Slides from a session at the seminar: U.S. GAAP & IFRS: Today and Tomorrow, held on September 13-14, 2010, in New York, NY A presentation discussing reinsurance ceded under GAAP. Common types of reinsurance are covered along with accounting authority FAS113, certification of contracts, classification of contracts and more.

Slides from a panel discussion at the Society of Actuaries 2010 Life & Annuity Symposium held in May 2010 in Tampa, FL Discussion of reinsurance risk transfer rules for GAAP and Statutory accounting. Second portion of session reviews the global economy and financial markets and the implications for life insurance mergers and acquisition activity and reinsurance markets

The inevitable convergence of IFRS/Solvency II accounting and U.S. GAAP will alter the way financial results of insurance transactions, including reinsurance, are reported. This presentation from Session 47 PD of the SOA 2011 Annual Meeting & Exhibit is of interest to product development, financial reporting and risk management actuaries as they prepare for the impact that new accounting regimes will have on the structure and consequences of various reinsurance designs.

Slides from a panel discussion at the Society of Actuaries 2010 Life & Annuity Symposium held in May 2010 in Tampa, FL Discussion of reinsurance risk transfer rules for GAAP and Statutory accounting. Second portion of session reviews the global economy and financial markets and the implications for life insurance mergers and acquisition activity and reinsurance markets