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.

Description: Back by popular demand, it is that time of year for this well-liked annual webcast. Get ready to hear from three expert speakers, who will be covering the latest considerations for the year's U.S. statutory financial reporting work. 2021 has proven to have been quite remarkable, providing many important topics to be discussed.

Description: 2004 SOA Annual Meeting and Exhibit, New York. The panelists addressed fixed annuity regulatory issues with emphasis on the annuity nonforfeiture law, current trends and product design, and how reinsurance can address the conflicting issues of competitiveness and profitability.

Description: LEARN is an offering to regulators about reinsurance. This article summarizes a session held for Brazilian health regulators in the fall of 2022.

Description: A tremendous amount of work goes into each issue of the Reinsurance News. At this year’s SOA Spring Meeting in New Orleans, we spent some time reviewing the strategy for the newsletters, both print and electronic, and identifying topic areas that would be of interest to section members. The section publishes an electronic newsletter, Re-News! on a timely basis as events or news items need to be distributed. The print newsletter will continue to be distributed twice a year.

Description: Reinsurance News co-editor Ronald Poon-Affat discusses the morality and ethics involved in life insurance

Description: “Getting to Woe Some” is a thought-provoking title for Rick Flaspöhler’s recent presentation to the ACLI Reinsurance Executive Round Table in March 2005. Flaspöhler presented the high-level findings of the biennial reinsurance survey, and in his words this industry has gone from “bad to worse.” The reinsurance industry now finds itself in a unique and difficult situation that will require dramatic steps to improve things going forward.

Description: "Living to 100 in the time of COVID-19: A Study of Late –Life Mortality Trajectories, Leonid A. Gavrilov, Ph.D., Natalia S. Gavrilova, Ph.D., Academic Research Centers, NORC at the University of Chicago Swedish Mortality Does Not Decelerate in Recent Cohorts, or Does it? – Roland Rau, Ph. D., Professor, University of Rostock & Max Planck Institute for Demographic Research, Rostock, Germany; Marcus Ebeling, Ph.D., Karin Modig, Ph.D., Associate Professor, Anders Ahlbom, Ph.D., Professor Emeritus, Karolinska Institute, Stockholm Sweden; Kai Kaufhold, Aktuar DAV, Ad Res Advanced Reinsurance Services GmbH, Cologne, Germany; Annika Ziegler, Lukas Stake, Hochschule Koblenz & Ad Res, Germany"

Description: Read the July 2019 issue of Reinsurance News published by the Reinsurance Section. Newsletters provide practical information for the working actuary, articles on trends that impact sections and news about the section activities.

Description: This article discusses the results of the 2018 SOA Life Reinsurance Survey and looks at overall life reinsurance trends.