Description: As a follow-up to a previous five-part series on accounting for ceded reinsurance under LDTI, this article focuses on one issue that has, until now, been left without a general solution—how to measure the reinsured portion of a direct loss from capping a net premium ratio or flooring a liability. After acknowledging limited guidance on the issue, the article describes the various events that can lead to a loss, how reinsurance protects against loss, and how that is translated into formulas for measuring the reinsured portion of a loss.

Description: This article discuses areas to be considered in setting a retention limit: 1. Volume reinsured 2. Cost of reinsurance 3. Administrative cost 4. Recapture provisions 5. Surplus impact 6. Earnings stability 7. Psychological impact

Description: Announces the Section has sponsored an educational paper written by Diane Wallace, entitled “Risk Transfer in Life Insurance Company Reinsurance Transactions.” The article also gives a synopsis of the article and who it pertains to.

Description: Long Term Care Insurance Reserves and Reinsurance Balancing between statutory and GAAP requiements. From Long-Term Care Newsletter, August 2001, Issue No. 5.

Description: A description of the 11th annual global meeting for senior-level life insurance and reinsurance executives.

Description: An overview of Property and Casualty reinsurance coverages.

Description: Read the November 2018 issue of Reinsurance News published by the Reinsurance Section.

Description: Highlights of the 1999 Manulife/SOA annual large amount/older age mortality study

Description: A discussion of some of the economic advantages of Offshore Life Reinsurance

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.