Description: This article summarizes the agenda of the 56th Annual CRC Conference held April 18, 2012 at the Metro Toronto Convention Center.

Description: This article presents recent perspectives on the understanding and measurement of pandemic risk.

Description: Interview with Peter Schaefer, CEO of Hannover Life Reassurance Company of America.

Description: A discussion of the course, "A Global Perspective of the Health Insurance Markets," covering insurance products, delivery systems. health care reform, and more.

Description: Feature article discussing the results of a 1994 reinsurance survey and how things have changed in today’s world.

Description: View the complete issue for the August 2014 Reinsurance News newsletter.

Description: Presents the results from the 2013 SOA Life Reinsurance Survey - an annual survey capturing individual and group life data from US and Canadian life reinsurers. New business production and in force figures are reported.

Description: General Reinsurance Section news.

Description: This article describes some of the drawbacks to the assessment of longevity risk adopted by most practitioners within the UK together with an initiative that provides a platform for an alternative approach that is both (a) more forward-looking in nature and (b) can complement current practices.

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.