Description: This article highlights 13 attributes shared by various groups of companies that landed in trouble. The companies are identified, and the attributes are described.

Description: This article discusses international proposals for accounting reform that would establish a global common measurement approach for the large majority of life insurance and annuity products.

Description: This article discusses the causes of the 1918 influenza pandemic, the reasons it occurred and the likelihood that it could happen again. In addition, the author discussed ways, in general, to model and manage risks that occur infrequently, yet have a significant impact.

Description: The importance and opportunity, globally, of inclusive insurance is identified. We review traditional actuarial approaches, recognize their underlying presumptions, and then manage the issues raised. We clarify the process distinctions between traditional and inclusive insurance.

Description: Looking at the future, a panel of executives from leading global reinsurers predicted a broader framework in which capital markets, reinsurers and direct writers would be able to provide ways to offer or free up capital.

Description: There has been significant growth and activity in the VA reinsurance market in 2007. As we begins 2008, the outlook for the market is very strong. This article reviews the history and future trends

Description: This article provides an introduction to group supervision and group capital and its importance in today's increasingly global insurance market. Additionally, the article examines the various methods used in practice for calculating group capital and the factors that companies should consider as they develop their group capital management strategy.

Description: This article outlines how Bermuda advanced in global tax compliance through the enactment of the Bermuda Corporate Income Tax (CIT) Act of 2023, which will take effect for tax years beginning on or after January 1, 2025. The Bermuda CIT rules incorporate key foundational definitions from the Organization for Economic Cooperation and Development’s (OECD) Pillar Two GloBE model rules, while also exhibiting significant differences from Pillar Two. The article discusses the various elections available for taxpayers, key mechanics of the CIT, and the latest administrative guidance released by the Government of Bermuda.

Description: This article provides a review of the topics discussed at Refocus 2008.