Description: Looking at the future, a panel of executives from leading global reinsurers predicted a broader framework in which capital markets, reinsurers and direct writers would be able to provide ways to offer or free up capital.

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: 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

Description: This article summarizes the Reinsurance Section's recent research efforts.

Description: In this article, the author provides an update, as of April 2023, on the Reinsurance Section’s sponsored research in process and studies recently completed.

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

Description: The article was written to address a concern that the author had that reinsurance considerations were being relegated to the back of the product development cycle. He was concerned that reinsurance input on benefit design, underwriting and pricing was not getting into the process. From Small Talk Newsletter, November 2005, Issue No. 25.

Description: This article celebrates the tremendous progress that has been made in automating reinsurance data. It also looks at remaining issues, such as a lack of standardization, and challenges presented for the future.

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: Read the Quo Vadis Reinsurance.