Description: This is the first in a series of articles about accounting for reinsurance under GAAP Targeted Improvements to the Accounting for Long-Duration Contracts (LDTI). It provides an introduction to the topic, giving an overview of what has and hasn't changed. Changes include a few that directly address reinsurance and others that indirectly result from changes to direct accounting and the existing ties between reinsurance and direct accounting.

Description: 1993 SOA Meeting, Quebec. This session is about how reinsurers are adapting to market changes. Topics included: 1. How reinsurers are adapting to changes driving direct writers. 2. Is gIobalization of reinsurance having a major effect? 3. In what ways has the reinsurance industry changed over the years and in what ways has it not changed?

Description: In this session, attendees will learn about the state of the developing reinsurance market for Pension Risk Transfer/Group Annuities in the United States. Discover fundamentals of the primary (group annuity) market and evaluate market forces influencing the lack of significant reinsurance volume of the same nature. This will include a compare and contrast to the PRT and PRT reinsurance markets in other regions that have seen material secondary market volume (such as the UK).

Description: Panelists from the home-based care industry will discuss the latest technology and services that enable and prolong the receipt of formal and informal care at home for the elderly and delay transitions to care facilities.

Description: There are practical and conceptual aspects underlying (re)insurability. Practically, something or someone is insurable if an insurer is willing provide insurance coverage at a price the applicant is willing to pay. In contrast, a conceptual view of (re)insurabiity incorporates a range of more complex factors usually considered in the insurance process. This article discusses these two approaches.

Description: As an addendum to a July 2022 article, this article restates the formulas then presented for a framework to measure the reinsured portion of a direct loss from capping a net premium ratio or flooring a liability. The article corrects a flaw in one of the original formulas and shows, by example, how the framework can be applied to a specific application of reinsurance accounting.

Description: "Issues surrounding end-of-life and palliative care are not well understood and there is little research in the actuarial literature. From an actuarial perspective, however, end-of-life is important because of the significant cost to the healthcare system. Ian Duncan will discuss some of his research on the financial implications of end-of-life care, as well as the outcomes of a palliative care program. Dr. Matzo is an engaging personality with decades of experience in gerontology and palliative nursing, including training and teaching professionals in the field. Dr. Matzo focuses on educating the public on the importance and benefits of palliative care and hospice (care given in the final six months of life). In this session on “Palliative Care Public Education,” Dr. Matzo will give us an overview of the benefits of palliative care and how this knowledge empowers the individual to make important decisions about their healthcare options. Attendees will have the opportunity to discuss the role that the actuarial profession may play in this area."

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: Come discuss how reinsurers can work side by side with insurer to better develop products, and lift in the areas that reinsurers have more experience, help matching products with distributions (or vice versa) and provide advanced technologies associated with tools and software. The speakers will also present Direct to Consumer plan from various points of view, i.e., distributors, carriers, and reinsurers. Some case studies will also be presented where traditional reinsurers and asset-intensive reinsurers helped insurers bring products to life.

Description: Getting people to think beyond retirement about future care needs and how they will be paid for is critical for a healthy aging plan. However, most people avoid the topic and make rushed decisions when finding long-term care services. Hear from experts in this advisory field explain what a successful plan looks like and what it takes to get people to plan ahead.