Description: A jurisdiction’s regulatory regime can make some insurance products capital intensive to write. This can increase incentives for insurers to enter into risk transfer arrangements, such as reinsurance, to support their business and growth objectives.

Description: Articles on IRS private letter rulings on combination products, IRS treatment of reinsurance under section 845, and IRS waivers for failed contracts under section 7702.

Description: In the past decade, U.S. life and annuity insurance companies’ utilization of asset-intensive reinsurance internal reinsurance has grown significantly. Many reinsurers and insurers have set up entities or affiliates in Cayman, with many more in the pipeline. Here we will discuss Cayman’s reinsurance market growth momentum, and the main benefits that Cayman offers.