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: Valuation Approaches for FAS 133 DIG Issue B36: Embedded Derivatives: Modified Coinsurance Arrangements and Debt Instruments That Incorporate Credit Risk Exposure That Are Unrelated or Only Partially Related to the Creditworthiness of the Obligor Under Those Instruments”

Description: Unintended consequences of certain approaches used by companies to satisfy FAS 113 reinsurance accounting.

Description: In 2014, the SOA Product Development and Reinsurance Sections, along with the Committee for Life Insurance research engaged Reinsurance Group of America to undertake a research project on term conversion experience.

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 is about recent insurance-department activity, current American Institute of Certified Public Accountants [AICPA] issues, and insolvency issues pertaining to reinsurance. From the 1987 Record of Society of Actuaries, Vol. 13, No. 3.

Description: The paper describes an approach for determining reserves for reinsurance accepted for use in financial statements prepared according to generally accepted accounting principles. Followed by a discussion paper submitted

Description: September 2015 Reinsurance News

Description: Feature article discussing what’s to transpire at the upcoming Canadian reinsurers industry meeting.

Description: Practical Considerations for Implementing the New Statement of Position for Long Duration Contracts and for Separate Accounts –