Description: This reinsurance refresh session will review different types of reinsurance, main reinsurance regulations and resources, key reinsurance treaty provisions, as well as recent developments in reinsurance. We will also introduce LEARN, an education initiative sponsored by the SOA Reinsurance Section to help improve communication with regulators.

Description: Articles on IRS private letter rulings on combination products, IRS treatment of reinsurance under section 845, and IRS waivers for failed contracts under section 7702.