Description: In the year’s first issue of Reinsurance News I talked a bit about what the Reinsurance Section Council had planned for 2015.

Description: A discussion of the recent announcement from FASB that certain reinsurance agreements, such as modified coinsurance arrangements, contain an embedded derivative that must be accounted for in accordance with FASB 133

Description: The author explores research and concerns about sustainability, and how actuaries can contribute to the discussion.

Description: Identifies current trends and considerations when setting the mortality improvement assumption for individual life insurance in the US.

Description: This session is about regulatory constraints and the role the NAIC is playing to help facilitate 24-hour programs, plan design issues, the use of managed care, coverage as part of a workers' compensation plan versus coverage of health care outside of the workers' compensation system. From Record of Society of Actuaries Vol. 18, No. 4A.

Description: Pricing longevity swap reinsurance transactions consists of a number of different actuarial tasks, each of which hides potential pitfalls. The article outlines the pricing process, which includes a detailed analysis of current mortality experience of the portfolio to be transferred, choice and calibration of an appropriate model for mortality improvement trends and the calculation of a risk margin which reflects the uncertainty associated with the pricing best-estimate, which includes mis-estimation risk, model risk, longevity basis risk and stochastic uncertainty.

Description: In the year’s first issue of Reinsurance News I talked a bit about what the Reinsurance Section Council had planned for 2015.

Description: Overview of reinsurance: its purpose and uses, its different forms, and the tax results and issues that can arise in reinsurance transactions.

Description: Discussion of FAS 133 Implementation Issue B36 relating to the implications for the financial reporting of modco and similar reinsurance treaties where the assuming company assumes some investment risk from assets still owned by the ceding company.

Description: Panelists discuss pricing issues regarding supplemental products, which for this purpose, are defined as cancer, specified disease, student accident, and other special risk accident and health coverages. From the Record of the Society of Actuaries, Vol. 25, No. 2.