Description: From a session at a meeting of the Society of Actuaries held in San Diego, CA, June 22-23, 2000 This session focused on the advantages and practical applications of offshore reinsurance. Topics included: · Types of reinsurance · Brief history of the development of the offshore market · Tax and regulatory advantages · Number of reinsurers and size of market · Risks that offshore reinsurance can best address · Financial reinsurance arrangements · Impact of Regulation XXX on demand and price · Regulatory considerations · Details of the use of letters of credit

Description: Panelists discuss the history and background of agent-owned reinsurance companies [AOCs], their impact on attracting producers and improving experience, and applications for corporate distribution groups. From the 1987 Record of Society of Actuaries, Vol. 13, No. 2.

Description: Presented at June 1986 Spring Meeting. This session discussion is about Security of Reinsurance Arrangements - NY 102, Internal Revenue Code 845 - Financial Reinsurance, trends in state regulation of reinsurance, impact of regulation on reinsurer/reinsured relationship.

Description: Presented at October 1985 Annual Meeting. Discusses new state and NAIC regulation of surplus relief reinsurance, GAAP treatment of reinsurance, and taxation of reinsurance under Section 845 of the 1984 Tax Law.

Description: This session discussion was conducted in the format of a debate: Should regulation of reinsurance be under federal or state regulatory control?

Description: The panel discussed US federal income taxes, addressing parts of the tax equity and fiscal responsibility Act of 1982- TEFRA- related to life insurance company taxes and policy owner aspects that are involved. Discussion of the repeal of existing tax law provisions relating to certain reinsurance transactions is also discussed