Description: Presented at October 1986 Annual Meeting. This session discusses the Report of the Reinsurance Section Council Chairperson and guidelines for the Reporting of Self-Administered Reinsurance.

Description: Panelists discuss the history and background of agent-owned reinsurance companies [AOCs], their impact on attracting producers and improving experience, and applications for corporate distribution groups. From the 1987 Record of Society of Actuaries, Vol. 13, 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 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: Presented at June 1996 Spring Meeting. A panel of experts discuss risk management and capital management issues for disability insurers and the potential role of reinsurance.

Description: Presented at June 1996 Spring Meeting. This session discusses the pricing and underwriting of medical stop-loss insurance, including: self-funded medical insurance, provider excess market and HMOs.

Description: 1994 SOA Spring Meeting, Orlando. This session is about a number of issues relating to catastrophe exposure, including: 1, Techniques for measuring exposure to catastrophes and the problems of aggregation. 2. How to calculate and monitor losses. 3. The use of futures contracts as a means of spreading the risk.

Description: 1994 SOA Spring Meeting, San Francisco. This session focused on different uses of reinsurance. Topics included: • Cost of capital versus debt, in the form of surplus notes. • Reinsurance and the joint venture. • Structuring reinsurance for the audience of the 1990s, including rating agencies and regulators.

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 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.