Description: This session from the 1995 SOA New York City Meeting covers an overview of the market for acquiring blocks of business, the legal, regulatory and valuation issues involved, acquiring a block through assumption reinsurance or novation, and tax and legal considerations in the acquisition process. From the Record of the Society of Actuaries, Vol. 21, No. 2.

Description: This session discussion is panelists debating conflicting proposals as to how best to overhaul regulations governing reserve credits for reinsurance. Between the debate and other presentations, the panelists will address the following subjects and current issues, reinsurance resere credits, mirror reserving, proposed changes to the NAIC model law on reinsurance reserve credits, and reserve credits involving unauthorized reinsurers. From Record of the Society of Actuaries Vol. 15, No. 2.

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.