Description: This article explores the current market dynamics in the U.K. life reinsurance market and considers the sustainability of the current position.

Description: As IFRS 17 Insurance Contracts casts its net wide, reinsurers find themselves sailing toward new horizons of financial reporting. The transition to IFRS 17 is not just a regulatory compliance exercise but a transformational journey that reshapes the financial reporting landscape for reinsurers. The enhanced disclosure requirements, the granular contract-level accounting, and the measurement consistency across different reinsurance contracts promise to unveil a clearer financial picture. Yet, these new reporting waters could be choppy, demanding a sturdy understanding and application of IFRS 17's principles. This article describes benchmarking of IFRS 17 information provided at HY 2023 for four reinsurers.

Description: This chairperson’s corner highlights the Spring Health Meeting and accomplishments of the Reinsurance Section.

Description: Departing chairman’s column recapping past accomplishments and describing future section initiatives.

Description: This article enumerates many important considerations for a managing general underwriter(MGU) desiring to contract with an insurance carrier to issue and service provider excess of loss policies covering catastrophic medical risks assumed by accountable care organizations (ACOs).

Description: The purpose of this article is twofold. Number one, to estimate the growing level of statutory reserves that are being reinsured offshore, supported by Letters of Credit, as well as by assets held within a trust. Number two, to quantify the redundancy in the reserves due to the conservative nature of the required methodology, combined with the utilization of an outdated mortality table.

Description: Highlights of the 1999 Manulife/SOA annual large amount/older age mortality study

Description: Highlights of the 2001 Manulife Reinsurance Mortality Study conducted in conjunction with the Reinsurance Section on the mortality experience of large amount and older age policies.

Description: First dollar carriers, stop loss carriers, and reinsurers play a different role in reimbursing healthcare claims. This article explores the reinsurer's role in reimbursing COVID-19 related claims.

Description: This article provides an update, as of July 2020, on the Reinsurance Section’s sponsored research in process and studies recently completed.