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

Description: July 2011 issue of the Reinsurance newsletter.

Description: Feature article describing the events of the recent 2012 ReFocus meeting.

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

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: New regulation that substantially modifies the Argentine reinsurance market, favoring the larger international reinsurers.

Description: CEO Interview with Ulrich Wallin regarding the current situation in the reinsurance market and challenges and opportunities in Life Business.

Description: Summary of the Global Risks Report 2017, 12th Edition, published by the World Economic Forum (WEF).

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