Description: Announces the Section has sponsored an educational paper written by Diane Wallace, entitled “Risk Transfer in Life Insurance Company Reinsurance Transactions.” The article also gives a synopsis of the article and who it pertains to.

Description: Presented at October 1996 Annual Meeting. This discussion examines the National Association of Insurance Commissioners Model law regarding the use of assumption reinsurance.

Description: Discusses statutory accounting variations, credit-for-reinsurance rules [surplus-relief regulation, security for unauthorized reinsurance, and mirror reserving], GAAP vs. statutory accounting, and an update on recent reinsurance-related activities of the AICPA and the American Academy of Actuaries. From the 1988 Record of Society of Actuaries, Vol. 14, No. 3.

Description: In an open-format session, panelists discuss current tax issues relating to reinsurance and address questions from the audience. Two specific tax issues addressed were: [1] tax treatment of ceding commissions in the case of surplus-relief or other financial-reinsurance transactions, and [2] IRCode Section 845b and tax-motivated reinsurance transactions. From the 1988 Record of Society of Actuaries, Vol. 14, No. 4A.