Description: Feature article discussing the purpose of the SOA’s Reinsurance Section’s LEARN initiative.

Description: Provides an overview of a Columbia University graduate course in actuarial science called a Global Perspective of the Health Insurance Market. It includes an overview of this unique course and a summary of course content and completed research in the course. The course covers all financial aspects of US and international health insurance.

Description: This article enumerates many important considerations for a managing general underwriter(MGU) desiring to contract with an insurance carrier to issue and service provider excess of loss policies covering catastrophic medical risks assumed by accountable care organizations (ACOs).

Description: This article presents an FAQ on protected cell companies. From Reinsurance Section News, November 2007, Issue No. 61.

Description: A listing of all the events at the ReFocus 2011 meeting.

Description: Chairman’s column describing the leadership positions of the Section Council.

Description: I.R.C. § 4371 imposes an excise tax on policies issued by foreign insurers or reinsurers covering U.S. risks. The application of the tax to funds withheld reinsurance can raise difficult questions. The IRS’s position is that an accrual concept applies, although that position is questionable. Taxpayers that instead determine the excise tax by looking only to actual payments made by the ceding company to the reinsurer or to the net amount of the ceded premiums after adjusting for the allowance paid by the reinsurer have a variety of arguments to support their position. The language of the premium excise tax, the regulations thereunder, the legislative history of the provision, and the very nature of an excise tax all support the position that the tax applies only when there is an actual payment. Other Code provisions that use similar language as well as the Supreme Court also support this view.

Description: The Bermuda International Life and Annuity Conference highlights Bermuda’s enhanced capital and solvency framework, and growing long-term (re)insurance sector.

Description: This article covers the inaugural edition of Re-News. From Reinsurance News, February 2005. Article from Re-news, February, 2005.

Description: Mairi Mallon talks about social media and reinsurance