Description: This presentation is a panel discussion, session number 3PD, from the 2002 Valuation Actuary Symposium, held September 19-20 in Lake Buena Vista, FL. The panelists, including an attorney, a rating agency representative, and a state examiner, discuss regulatory and accounting issues relating to reinsurance, focusing on statutory accounting. They discuss risk transfer and other requirements, which if not met can cause the loss of reinsurance credit, how rating agencies evaluate the quality of reinsurance, what state examiners look for when reviewing reserve credits, how to perform due diligence on reinsurers, how to structure transactions to provide maximum security, and special issues associated with international reinsurance.

Description: In November 2011, a number of associations, including the American Council of Life Insurers [ACLI], filed comments with the Brazilian regulatory authority urging Brazil to stop restricting reinsurance access to only domestic reinsurers in one of the world’s leading emerging markets for insurance. This article examines the background and legitimacy of this complaint.

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: This panel discussion is from the 1991 Meeting of the Society of Actuaries, held May 16-17 in New York. The presentation notes that “as reinsurance is used more frequently in major joint ventures and capital raising deals, it comes under increased public scrutiny from regulators, rating agencies and the press. The Federal Government also has been investigating the role of reinsurance in connection with the financial health of insurers.” The panelists' discussion is intended to “help reinsurance actuaries prepare to give testimony and interviews, and to become proactive in explaining the needs and proper uses for reinsurance.”Discussion from participants is included. From the Record of Society of Actuaries, Volume 17, No. 2.

Description: From a session at the 2000 Valuation Actuary Symposium held in Washington DC, September 14-15, 2000 Addresses a variety of financial reporting issues of interest to the attendees at a meeting of Valuation Actuaries.

Description: Discussion of organizations that influence reinsurance regulations

Description: This session from the 1995 SOA Boston Meeting explores reinsurance from the ceding company's perspective including a view from a large, medium and small insurance company. Topics include reasons to reinsure, factors in the reinsurance process, how to select a reinsurer and changes in the process. From the Record of the Society of Actuaries, Vol. 21, No. 4b.

Description: From a session at a meeting of the Society of Actuaries held in San Diego, CA, June 22-23, 2000 This session covers current issues in reinsurance treaty wording including: · Claims wording · Insolvency wording of the direct company and of the reinsurer · Are the reinsurer rates guaranteed? · Does the treaty follow the NAIC model regulation?.

Description: From a session at the 2000 Valuation Actuary Symposium held in Washington DC, September 14-15, 2000 Discussion of guaranteed minimum death benefits, guaranteed minimum income benefits, and guaranteed minimum accumulation benefits on variable deferred annuities, along with floor guarantees on variable immediate annuities. This session described the types of benefits found in the marketplace along with the associated risks. Current reserving practices, risk management techniques, and the latest American Academy of Actuaries AAA and National Association of Insurance Commissioners NAIC developments are discussed.

Description: This session from the 1995 SOA Boston Meeting presents the issues in developing a reinsurance arrangement for fixed annuity products including rate crediting strategies, reinsurer solvency risk, fund management and regulatory issues. Also included is reinsurance of interest sensitive products, variable life and annuity and terminal funding. From the Record of the Society of Actuaries, Vol. 21, No. 4a.