Description: 1992 Valuation Actuary Symposium addresses three tax issues from the Deficit Reducation Act - DEFRA including the cost-of-living adjustment - COLA benefit in the disabled life reserve calculation, recognizing reinsurance in the tax reserve calculation and deferred and uncollected premium reserve adjustments in health insurance. It also covers recent reinsurance developments.

Description: In an open-format session, panelists discuss current tax issues relating to reinsurance and address questions from the audience. Two specific tax issues addressed were: [1] tax treatment of ceding commissions in the case of surplus-relief or other financial-reinsurance transactions, and [2] IRCode Section 845b and tax-motivated reinsurance transactions. From the 1988 Record of Society of Actuaries, Vol. 14, No. 4A.

Description: This session from the 1983 SOA Spring Meeting discusses self-insurance and captive insurance companies including the motives for forming captive insurance companies, the captive concept as it applies to credit insurance, bank holding company captive insurers, the financial and non-financial reasons and operational considerations.

Description: In session 133 PD of the New York Annual Meeting panelists explore the impact of pricing products from the perspective of the direct writing company and their reinsurer. From the Record of the Society of Actuaries, Vol. 24, No. 3.

Description: This session from the 1983 SOA Spring Meeting discusses reinsurance including the effects of TEFRA on reinsurance tax planning, a picture of the reinsurance market over the last 10 years and surplus relief.

Description: Do you wish that you could join in when your friends talk about combined coinsurance/modified coinsurance? Do you feel out of place at parties when the discussion turns to the advantages of quota share versus excess arrangements? From Record of Society of Actuaries, Volume 26, No. 1. From session 13TS of the Las Vegas Spring Meeting.

Description: The session from the 2003 SOA Orlando Meeting covers workers' compensation carve-out, spiral and medical reinsurance, GMDB reinsurance and select and ultimate term. It also discusses the lessons learned from the reinsurance disasters. From the Record of the Society of Actuaries, Volume 29, No. 3.

Description: This panel discusses the new customers, new forms of risk-sharing and new ways of reinsuring these risks. It also looks at the future in this rapidly changing market. From Record of Society of Actuaries, Vol. 22, No. 2.

Description: 1993 SOA Annual Meeting, New York. This session is about how rating agencies think about reinsurance. Topics discussed: 1. How do various rating agencies view reinsurance? 2. How do new RBC standards impact rating agencies' view regarding reinsurance? 3. To what extent do ceding companies factor in rating agency concerns in their reinsurance decision making?

Description: In session 102 PD of the Washington Annual Meeting panelists discuss the uses of reinsurance with Group Disability Income DI. From the Record of the Society of Actuaries, Vol. 23, No. 3.