Description: Panelists discuss pricing issues regarding supplemental products, which for this purpose, are defined as cancer, specified disease, student accident, and other special risk accident and health coverages. From the Record of the Society of Actuaries, Vol. 25, No. 2.

Description: This presentation, session number 63PD, took place at the 2000 Annual Meeting of the Society of Actuaries, held October 15-18 in Chicago.The panel discusses various reinsurance problems that have been reported in trade journals and the popular press. Topics include the London Circle, underpriced workers' compensation pools and medical stop loss, vertical pricing, and other problems. From the Record of the Society of Actuaries, Volume 26, No. 3.

Description: This Open Forum was Session 7A at the 1987 Valuation Actuary Symposium. In discussing taxes, it was noted that given that the valuation actuary concept has not been finalized, and that current tax reserves are formula driven, the ultimate tax implications are not known. The reinsurance discussion notes that “the most important reinsurance issue for the Valuation Actuary is the future collectability of reinsurance cash flows.” Discussion of asset/liability matching techniques from other industries included continuing care retirement facilities and the banking industry.

Description: Discussion of FAS 133 Implementation Issue B36 relating to the implications for the financial reporting of modco and similar reinsurance treaties where the assuming company assumes some investment risk from assets still owned by the ceding company.

Description: This presentation is a concurrent session from the 1991 Meeting of the Society of Actuaries, held April 18-19 in New Orleans. The panelists, noting that “joint ventures are becoming more and more common as companies enter the increasingly competitive marketplace of the 1990s,” explore reasons to use joint ventures and how reinsurance accomplishes desired goals, and discuss advantages over other possible solutions. Discussion from participants is included. From the Record of Society of Actuaries, Volume 17, No. 1.

Description: This presentation is an open forum, session 48OF, from the 2004 Spring Meeting of the Society of Actuaries, held June 14-15 in San Antonio, TX. The panelists focus on emerging U.S. GAAP accounting issues, and the implementation issues encountered by affected companies. The panelists discuss Statement of Position [SOP] 03-1 on nontraditional long-duration life insurance contracts, the SOP on internal replacements, and the impact of the Derivatives Implementation Group issue B36 on embedded derivatives for modified coinsurance and funds withheld reinsurance. Discussion from participants is included. From the Record of Society of Actuaries, Volume 30, No. 2.

Description: This panel discussion, which occurred at the May 1982 Society of Actuaries meeting in Colorado Springs, presented a discussion on developments related to Generally Accepted Accounting Principles- GAAP. The discussion included: FASB reformulation of audit guide, treatment of single premium deferred annuities, problems of applying GAAP principles to Universal Life, and a discussion of papers titled: a. A Policy-Year Model for GAAP Valuation of Coinsurance and Modified Coinsuranee, by David N. Becker and Michael V. Eckman and, b. GAAP for Nonguaranteed Premium Life Insurance, by Kriss Cloninger III.

Description: This presentation, session number 40OF, took place at the 1999 Spring Meeting of the Society of Actuaries, held June 16-18 in Seattle. The panelists discuss the different available types of individual disability reinsurance, including excess coverage, quota share, stop loss, finite reinsurance, and financial reinsurance. From the Record of the Society of Actuaries, Vol. 25, No. 2.

Description: View the complete issue for the August 2014 Reinsurance News newsletter.

Description: Four appendices are attached to the monograph: a letter requesting information, two letters requesting participation, and a set of general database specifications. From Group Medical Insurance Large Claims Database Collections and Analysis, M-HB97-1.