Description: This article discusses how understanding the drivers of mortality and morbidity is essential for identifying and developing suitable business opportunities.

Description: This article talks about ASOP No. 11, The Treatment of Reinsurance Transactions Reflecting Life or Health Insurance Risks in Financial Statements. Section 3.5, Additional Liabilities.

Description: Discussion of China’s reinsurance industry.

Description: Discussion of the upcoming reinsurance industry event: ReFocus 2010.

Description: The article is based on a range of industry insights, and provides readers with a broad overview of the emerging markets, industry trends, and challenges.

Description: The Actuary Vol. 22, No. 6. In this article the author shares her ideas about the challenges we face as buyers and sellers of life reinsurance, and she describes some activities of the Reinsurance Section which address these challenges.

Description: A discussion of the opportunities opening up for reinsurance providers in Brazil

Description: Recently, the IRS eliminated one of the more amorphous tax rules that at times was a stumbling block in Triple-X securitization transactions. Unfortunately, however, the IRS left an equally amorphous consolidated return rule untouched.

Description: This article discusses the closed nature of the Brazilian reinsurance market due to the IRB. The Instituto de Resseguros do Brasil is owned 50% by the 15 insurance companies that are licensed to do business in Brazil and 50% by the Government of Brazil, but the Government owns 100% of the voting shares. All reinsurance business must be transacted with and via the IRB. The process, opportunities and risks associated with this scheme are explored.

Description: This article provides an update on the Life Treaty Project. From Reinsurance Section News, November 2007, Issue No. 61.