Description: The goals of this paper are to discuss early risk management tools, to discuss the development of insurance, particularly marine insurance and fire insurance, and to discuss the origin and evolution of reinsurance.

Description: This article looks at stochastic techniques actuaries can use to quantify the non-market risks in insurance products and how stochastic techniques can be used in the evaluation of reinsurance arrangements.

Description: The excess capacity that has triggered structural reinsurance market shifts has companies focusing on uninsured and underinsured exposures to tackle the issue.

Description: The March 2013 issue of Reinsurance News

Description: Q&A with Neil Sprackling, President, US Life & Health, Swiss Re, on next-generation underwriting.

Description: Discussion about the challenges of teaching life reinsurance to non-life reinsurance practitioners and regulators based on the experiences of the author

Description: Tom O’Sullivan, vice president and actuary, Canada Life, Reinsurance Division and vice president and chief actuary of the London Reinsurance Group took on all challengers to win the Test the Nation IQ Showdown on the Canadian Broadcasting Company CBC on March 18, 2007. From Reinsurance Section News, November 2007, Issue No. 61.

Description: Discussion of a Reinsurance Arbitration Survey covering the period 1998–2001 Also a discussion of the shrinking number of life reinsurance companies in the USA

Description: The Society of Actuaries SOA Reinsurance Section is pleased to be expanding its membership to individuals outside of the actuarial profession. The Reinsurance Section Council has been in the forefront on the reinsurance industry with focus on basic and continuing education as well as communications, publications and research.

Description: I.R.C. § 4371 imposes an excise tax on policies issued by foreign insurers or reinsurers covering U.S. risks. The application of the tax to funds withheld reinsurance can raise difficult questions. The IRS’s position is that an accrual concept applies, although that position is questionable. Taxpayers that instead determine the excise tax by looking only to actual payments made by the ceding company to the reinsurer or to the net amount of the ceded premiums after adjusting for the allowance paid by the reinsurer have a variety of arguments to support their position. The language of the premium excise tax, the regulations thereunder, the legislative history of the provision, and the very nature of an excise tax all support the position that the tax applies only when there is an actual payment. Other Code provisions that use similar language as well as the Supreme Court also support this view.