Description: As a follow-up to a previous five-part series on accounting for ceded reinsurance under LDTI, this article focuses on one issue that has, until now, been left without a general solution—how to measure the reinsured portion of a direct loss from capping a net premium ratio or flooring a liability. After acknowledging limited guidance on the issue, the article describes the various events that can lead to a loss, how reinsurance protects against loss, and how that is translated into formulas for measuring the reinsured portion of a loss.

Description: Long Term Care Insurance Reserves and Reinsurance Balancing between statutory and GAAP requiements. From Long-Term Care Newsletter, August 2001, Issue No. 5.

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

Description: Feature article discussing a survey about the extent to which the buyers of reinsurance are concerned about reinsurance capacity and the concentration of risk on their own books and on the books of reinsurers.

Description: Feature article discussing what’s to transpire at the upcoming Canadian reinsurers industry meeting.

Description: Feature article focuses on the regulators who determine risk-based capital or RBC standards applicable to health plans.

Description: This article discuses areas to be considered in setting a retention limit: 1. Volume reinsured 2. Cost of reinsurance 3. Administrative cost 4. Recapture provisions 5. Surplus impact 6. Earnings stability 7. Psychological impact

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

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.