Description: This session at the SOA 1990 Hartford Spring Meeting is about the reinsurance market as seen by the ceding company and whether there has been a 'tightening' in the market.

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: As the size of the life reinsurance market in Bermuda has grown to over half a trillion dollars at the end of 2021, more and more actuaries are getting involved with this 21 square mile North Atlantic island in one way or the other. Come explore a fundamental understanding of the Bermuda solvency framework and an overview of its upcoming changes.

Description: 1994 SOA Meeting, San Francisco. This session discussed variable annuities and how direct companies use reinsurance to mitigate death and investment risk. Variable annuities and the enhanced death benefit were addressed from the direct and reinsurance sides.

Description: This year’s Life Meeting was unable to take place in person as planned in New York City. We are looking forward to the Life Meeting returning to New York City in 2024!

Description: In this article, the author provides an update, as of April 2023, on the Reinsurance Section’s sponsored research in process and studies recently completed.

Description: This is the first in a series of articles about accounting for reinsurance under GAAP Targeted Improvements to the Accounting for Long-Duration Contracts (LDTI). It provides an introduction to the topic, giving an overview of what has and hasn't changed. Changes include a few that directly address reinsurance and others that indirectly result from changes to direct accounting and the existing ties between reinsurance and direct accounting.

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: Join us for discussion about the tax implications for direct writers ceding annuity blocks. The presenters will describe the mechanics and consequences for both onshore and offshore reinsurance arrangements. This will introduce the audience to the tax consequences, with the risk transfer of annuity features and guarantees to reinsurers to reinsurers that are US-based and not US domiciled.

Description: The Society of Actuaries SOA Reinsurance Section is pleased to be expanding its membership to individuals outside of the actuarial profession. The Reinsurance Section Council has been in the forefront on the reinsurance industry with focus on basic and continuing education as well as communications, publications and research.