Description: In PLR 202109001, the IRS ruled that a proposed assumption reinsurance transaction between related foreign parties changing the counter party obligated to a domestic corporation (“Taxpayer”) under an existing agreement did not give rise to Taxpayer being treated as making a base erosion payment (“BEP”), as Taxpayer did not receive a deduction under §832(b)(4)(A) from the amount of gross premiums written on insurance contracts during the taxable year for premiums paid for reinsurance.

Description: Can the global reinsurance market emerge from its recent consistent underperformance and grasp the opportunity to build back a better more model that meets the demands of society as a whole as well as its traditional stakeholders

Description: Results of the 2021 SOA Life Reinsurance Survey

Description: This paper presents a brief history of life insurance risk assessment and explores a future including wearable devices, genetic testing and digital health data

Description: Read the November 2017 issue of Reinsurance News published by the Reinsurance Section. Newsletters provide practical information for the working actuary, articles on trends that impact sections and news about section activities.

Description: A discussion on how reinsurance is quickly evolving.

Description: Overview of reinsurance: its purpose and uses, its different forms, and the tax results and issues that can arise in reinsurance transactions.

Description: Ten Years of the Brazilian Insurance Market - —Lessons and Perspectives. Legal and historical comments about the opening of the Brazilian reinsurance market.

Description: Dr. Winfried Heinen joined Gen Re in 1988. Having serviced Gen Re’s Latin American Life/Health business from the Cologne office for three years, he was transferred to Mexico City as regional manager for Latin America.

Description: Read the November 2018 issue of Reinsurance News published by the Reinsurance Section.