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: Chairperson’s column discussing the latest initiatives of The Financial Reporting Section of the Society of Actuaries.

Description: November 2015 Reinsurance News

Description: Includes new mission statement for Reinsurance Section and overview of draft practice note, Credit for Life Reinsurance in U.S. Statutory Financial Statements

Description: Read the Quo Vadis Reinsurance.

Description: Discussion of the latest FASB and IASB updates with respect to life insurance company financial reporting issues.

Description: Feature article describing the proceedings and results of the International Actuarial Association (IAA) in The Hague in May 2013.

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: Feature article asking seven questions raised by the IASB’s and FASB’s recent changes to the insurance contracts accounting standard.

Description: Description and welcome to the 2020 Canadian Reinsurance Conference including highlight of the key note speaker