Description: This article presents an FAQ on protected cell companies. From Reinsurance Section News, November 2007, Issue No. 61.

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: A listing of all the events at the ReFocus 2011 meeting.

Description: Chairman’s column describing the leadership positions of the Section Council.

Description: View the complete issue for the August 2014 Reinsurance News newsletter.

Description: I.R.C. § 4371 imposes an excise tax on policies issued by foreign insurers or reinsurers covering U.S. risks. The application of the tax to funds withheld reinsurance can raise difficult questions. The IRS’s position is that an accrual concept applies, although that position is questionable. Taxpayers that instead determine the excise tax by looking only to actual payments made by the ceding company to the reinsurer or to the net amount of the ceded premiums after adjusting for the allowance paid by the reinsurer have a variety of arguments to support their position. The language of the premium excise tax, the regulations thereunder, the legislative history of the provision, and the very nature of an excise tax all support the position that the tax applies only when there is an actual payment. Other Code provisions that use similar language as well as the Supreme Court also support this view.

Description: The Bermuda International Life and Annuity Conference highlights Bermuda’s enhanced capital and solvency framework, and growing long-term (re)insurance sector.

Description: New regulation that substantially modifies the Argentine reinsurance market, favoring the larger international reinsurers.

Description: A collection of brief and generally unrelated provisions that are commonly found in a reinsurance agreement. Part of a series of monographs published under the heading of Life Treaty Provisions.

Description: "Weighted compositional data analysis for modeling and forecasting life-table death counts – Han Lin Shang, Ph.D., Professor of Business Analytics and Director of Research at the Department of Actuarial Studies and Business Analytics at Macquarie Business School, Macquarie University, Sydney, Australia, Steven Haberman, PhD, Bayes Business School, City University of London, UK Compensation Effect of Mortality as a Challenge to Life Extension – Natalia S. Gavrilova, Ph.D., Leonid A. Gavrilov, Ph.D. Academic Research Centers, NORC at the University of Chicago"