Description: From a session at a meeting of the Society of Actuaries held in San Diego, CA, June 22-23, 2000 This session focused on the advantages and practical applications of offshore reinsurance. Topics included: · Types of reinsurance · Brief history of the development of the offshore market · Tax and regulatory advantages · Number of reinsurers and size of market · Risks that offshore reinsurance can best address · Financial reinsurance arrangements · Impact of Regulation XXX on demand and price · Regulatory considerations · Details of the use of letters of credit

Description: Presented at June 1985 Spring Meeting. Discusses proposed guidelines, why they are necessary, how ceding companies will be affected, and the impact of recent auditing and U.S. tax law developments.

Description: Presented at October 1986 Annual Meeting. This session discussion is a continuation of the Reinsurance Section Breakfast, federal tax issues, state regulatory issues, changing climate in reinsurance and administrative issues and international issues.

Description: From a session at a meeting of the Society of Actuaries held in San Diego, CA, June 22-23, 2000 A discussion of liquidity management for life insurance companies marketing institutional clients, in particular with respect to GIC contracts and Funding agreements. Topics included: · What happened at General American with their defaults on funding agreements. Why did the regulators and rating agencies miss the problems? · What was the impact of reinsurance? · What is the effect of adding institutional business such as putable funding agreements on liquidity management? · Are there prudent levels of this business that can be beneficial? · What is the effect of funding agreements with downgrade provisions on liquidity risks, and do such provisions create a preference for sophisticated institutional contract holders?

Description: Presented at May 1985 Spring Meeting. This session discussed topics of current interest in the United States and Canada from the perspective of the reinsurer and the ceding company: Update of AICPA activities, including AICPA audit guide, Current GAAP standards for reinsurance ceded and assumed, NAIC activities, Life insurance tax law.

Description: This session discussion was conducted in the format of a debate: Should regulation of reinsurance be under federal or state regulatory control?

Description: Presented at June 1986 Spring Meeting. This session discussion is about Security of Reinsurance Arrangements - NY 102, Internal Revenue Code 845 - Financial Reinsurance, trends in state regulation of reinsurance, impact of regulation on reinsurer/reinsured relationship.

Description: Presented at October 1996 Annual Meeting. The NAIC Accounting Practices and Procedures Manual was recently updated. This session discusses the various types of reinsurance agreements, the requirements for each type of agreement received, reinsurance accounting treatment, current accounting treatment for various types of reinsurance agreements and potential impacts for ceding companies and reinsurers.

Description: Presentation at May 1996 Spring Meeting. This session takes a hard look at Lloyd’s of London, examines how it has reached its current state of affairs, the role of Equitas, the impact of corporate capital and the firm's outlook.

Description: Presented at October 1985 Annual Meeting. Discusses new state and NAIC regulation of surplus relief reinsurance, GAAP treatment of reinsurance, and taxation of reinsurance under Section 845 of the 1984 Tax Law.