Description: A panel of reinsurers at this session of the SOA 2003 Washington, DC Spring Meeting discusses recent issues surrounding quota share reinsurance, including limits in the capital market, XXX reserves, letter of credit funding and costs, recapture provisions and arbitration.

Description: 1993 SOA Annual Meeting, New York. This session discussion is about reinsurance accounting for life and health insurers. It covers both statutory developments and GAAP developments. Topics included: 1. NAIC model regulation and some of the specific state issues. 2. FAS 113, reinsurance accounting under GAAP accounting principles. 3. Fronting issues. 4. Disclosure reporting. 5. The role of reinsurance as one of several financial and capital management solutions available to insurance companies. 6. Business applications that flow out of the current accounting developments