Description: To inform and educate stakeholders for health plans and insurers on novel ways to optimize reinsurance structures to meet capital related goals and boost RBC and liquidity ratios. In lieu of traditional market-based financial instruments involving equity and/or debt, a quota share transaction can be used with potentially far more attractive terms and achieving essentially the same result.

Description: In PLR 202109001, the IRS ruled that a proposed assumption reinsurance transaction between related foreign parties changing the counter party obligated to a domestic corporation (“Taxpayer”) under an existing agreement did not give rise to Taxpayer being treated as making a base erosion payment (“BEP”), as Taxpayer did not receive a deduction under §832(b)(4)(A) from the amount of gross premiums written on insurance contracts during the taxable year for premiums paid for reinsurance.

Description: description of theme of the 2017 Canadian Reinsurance Conference

Description: Oliver Wyman surveyed the life insurance industry in 2Q 2018 on emerging life PBR practices. Key takeaways and a deeper dive on select practices are provided.

Description: Re/insurance rates have been increasing since 2018, although pricing momentum has decelerated recently. Insurers and reinsurers are working to enhance profitability and improve the value proposition for clients in an environment of uncertainty about natural catastrophes, COVID-19-related losses, and social inflation, among other factors. This article describes drivers of the current underwriting cycle, compares it with past cycles, and provides considerations for the future.

Description: Book review of the latest edition (4th) of Life, Health, and Annuity Reinsurance by John Tiller, Jr and Denise Fagerberg Tiller

Description: An executive perspective on strategy and risk in reinsurance.

Description: Feature article discussing the impact of health care reform on the direct insurance market and the reinsurance market.

Description: Results of the 2021 SOA Life Reinsurance Survey

Description: Read the Quo Vadis Reinsurance.