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: 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: 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: This article summarizes the Reinsurance Section's recent research efforts.

Description: This article provides an update, as of September 2019, on the Reinsurance Section’s sponsored research in process and studies recently completed.

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.

Description: Looking at the future, a panel of executives from leading global reinsurers predicted a broader framework in which capital markets, reinsurers and direct writers would be able to provide ways to offer or free up capital.

Description: Summary of upcoming seminar, scheduled for August 14-15, 2017.

Description: There has been significant growth and activity in the VA reinsurance market in 2007. As we begins 2008, the outlook for the market is very strong. This article reviews the history and future trends

Description: Feature article discussing reinsurance administration issues.