Description: In PLR 202109001, the IRS ruled that a proposed assumption reinsurance transaction between related foreign parties changing the counter party obligated to a domestic corporation (“Taxpayer”) under an existing agreement did not give rise to Taxpayer being treated as making a base erosion payment (“BEP”), as Taxpayer did not receive a deduction under §832(b)(4)(A) from the amount of gross premiums written on insurance contracts during the taxable year for premiums paid for reinsurance.

Description: This article discusses risk transfer and how difficult it is to define and describe. For actuaries, the challenge is to develop an analytical framework under which the presence of insurance risk can be identified and assessed.

Description: New tools for managing insurance risk have particularly emerged in the 1980s and 1990s, usually with roots in the financial markets. A strong motivating factor has been the record number of natural catastrophes and their impact in insured losses. New organization or joint ventures have been created to meet this demand. From Securitization of Insurance Risk: The 1995 Bowles Symposium, M-FI97-1.

Description: Feature article discussing the current state of reinsurance for the variable annuity market.

Description: The Life Meeting, is the result of combining the Life & Annuity Symposium (LAS) and the Valuation Actuarial Symposium (ValAct). The Life Meeting will offer sessions specific to pricing and valuation as well as sessions on emerging issues relevant to both groups. These common themes include InsurTech, diversity, accounting change and the current economic environment.

Description: Attitudes on strategy and risk in reinsurance vary according to specific environmental circumstances for most companies. This article is an extract from the 2007 surveys in the U.S. market.

Description: This article provides a review of the topics discussed at Refocus 2008.

Description: This article describes the common uses , reinsurance structures , advantages , and risk- based capital repercussions of utilizing a captive to accept health care risks .

Description: This year’s Life Meeting was unable to take place in person as planned in New York City. We are looking forward to the Life Meeting returning to New York City in 2024!

Description: There has been significant growth and activity in the VA reinsurance market in 2007. As we begins 2008, the outlook for the market is very strong. This article reviews the history and future trends