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: Announcement of the best article published in the Reinsurance News in 2021.

Description: This article discusses risk transfer and how difficult it is to define and describe. For actuaries, the challenge is to develop an analytical framework under which the presence of insurance risk can be identified and assessed.

Description: The importance of exposure modelling from a climate analysis perspective.

Description: Attitudes on strategy and risk in reinsurance vary according to specific environmental circumstances for most companies. This article is an extract from the 2007 surveys in the U.S. market.

Description: In this article, the author provides an update, as of April 2023, on the Reinsurance Section’s sponsored research in process and studies recently completed.

Description: Feature article discussing the current state of reinsurance for the variable annuity market.

Description: Read the Quo Vadis Reinsurance.

Description: This article describes the common uses , reinsurance structures , advantages , and risk- based capital repercussions of utilizing a captive to accept health care risks .

Description: As an addendum to a July 2022 article, this article restates the formulas then presented for a framework to measure the reinsured portion of a direct loss from capping a net premium ratio or flooring a liability. The article corrects a flaw in one of the original formulas and shows, by example, how the framework can be applied to a specific application of reinsurance accounting.