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  • Assessing the Transfer of Risk: An Actuarial Perspective
    premium life insur- ance policy and a nonrefund life annuity contract had eliminated any meaningful risk undertaking ... over all values where a deficit exists. In the table below, although both loss distributions have the ...

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    • Authors: Christian J DesRochers
    • Date: Feb 2009
    • Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving
    • Publication Name: Taxing Times
    • Topics: Finance & Investments>Risk measurement - Finance & Investments; Finance & Investments>Value at risk - Finance & Investments; Reinsurance
  • Insurance Transfer Pricing: Issues For Life Reinsurance Transactions
    under comparable circumstances.8 In principle, the U.S. rules are very similar to the OECD Guidelines; ... deductions, or other items inappropriately among U.S. and foreign related persons,” and that “foreign ...

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    • Authors: Christian J DesRochers
    • Date: May 2009
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Public Policy; Reinsurance