Description: Tax considerations in structuring and pricing long-term care transactions. Includes consideration around the form of reinsurance and the unified loss rules applicable to stock transactions where they is a bargain purchase (also known as a tax basis step-down)

Description: This article enumerates many important considerations for a managing general underwriter(MGU) desiring to contract with an insurance carrier to issue and service provider excess of loss policies covering catastrophic medical risks assumed by accountable care organizations (ACOs).

Description: This article discusses the causes of total coverage on a life exceeding the jumbo limit found in automatic reinsurance treaties. Steps being considered and taken to address this problem are also discussed.

Description: Tom O’Sullivan, vice president and actuary, Canada Life, Reinsurance Division and vice president and chief actuary of the London Reinsurance Group took on all challengers to win the Test the Nation IQ Showdown on the Canadian Broadcasting Company CBC on March 18, 2007. From Reinsurance Section News, November 2007, Issue No. 61.

Description: A comparison of fully insured medical insurance to two self- funding alternatives , specific and aggregate and level funding .

Description: This is the second in a series of articles about accounting for reinsurance under GAAP Targeted Improvements to the Accounting for Long-Duration Contracts (LDTI). It looks at GAAP, as amended by LDTI, as if there were no precedent, specifically focused on products that require net premium reserves. With possible objectives for compliance, performance, and simplicity, it describes calculation techniques that could achieve all three objectives for a variety of long-duration reinsurance contracts.

Description: The importance of exposure modelling from a climate analysis perspective.

Description: The importance of exposure modelling from a climate analysis perspective.