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  • Addendum to Accounting for Ceded Reinsurance Under LDTI—Constraints
    Reinsurance Under LDTI—Constraints 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 ...

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    • Authors: Steven Malerich
    • Date: Jun 2023
    • Competency: Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance; Reinsurance>Reserving - Reinsurance
  • Accounting for Ceded Reinsurance under LDTI—Introduction
    for Ceded Reinsurance under LDTI—Introduction This is the first in a series of articles about accounting ... accounting for reinsurance under GAAP Targeted Improvements to the Accounting for Long-Duration Contracts (LDTI) ...

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    • Authors: Steven Malerich
    • Date: Sep 2020
    • Competency: Communication; Results-Oriented Solutions; Technical Skills & Analytical Problem Solving
    • Publication Name: The Financial Reporter
    • Topics: Financial Reporting & Accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Reinsurance; Reinsurance>Reserving - Reinsurance
  • September 2015 Reinsurance News
    REINSURANCE SECTION REINSURANCE SECTION Results Of The 2014 SOA Life Reinsurance Survey PAGE 4 By David ... Chairperson’s Corner By Michael Mulcahy 4 Results of the 2014 SOA Life Reinsurance Survey By David Bruggeman ...

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    • Date: Aug 2015
    • Competency: External Forces & Industry Knowledge>General business skills
    • Publication Name: Reinsurance News
    • Topics: Financial Reporting & Accounting; Reinsurance>Financial reporting for reinsurance; Reinsurance>Life reinsurance; Reinsurance>Long-term care reinsurance; Reinsurance>Marketing and distribution - Reinsurance; Reinsurance>Pricing - Reinsurance; Reinsurance>Product development - Reinsurance; Reinsurance>Reserving - Reinsurance; Reinsurance>Stop-loss insurance; Reinsurance>General reinsurance