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  • Insurance Transfer Pricing: Issues For Life Reinsurance Transactions
    readily available, the CUP method is the most direct and accurate method of check- ing transfer prices ... reliable measure of an arm’s length result, the two primary factors to take into account are: (1) the degree ...

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    • Authors: Christian J DesRochers
    • Date: May 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Public Policy; Reinsurance
  • Assessing the Transfer of Risk: An Actuarial Perspective
    Assessing the Transfer of Risk: An Actuarial Perspective This article discusses risk transfer and ... Paper states that the ERD test overcomes the primary shortcomings of the 10-10 test, in that it (1) ...

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    • Authors: Christian J DesRochers
    • Date: Feb 2009
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Finance & Investments>Risk measurement - Finance & Investments; Finance & Investments>Value at risk - Finance & Investments; Reinsurance