Description: Given all the noise surrounding the topic of avian influenza today, how can actuaries distill the mass of information—which is often conflicting—into the critical questions to raise and explore within their own organizations?

Description: Feature article describing the upcoming events of the 2011 Canadian Reinsurance Conference.

Description: In November 2011, a number of associations, including the American Council of Life Insurers [ACLI], filed comments with the Brazilian regulatory authority urging Brazil to stop restricting reinsurance access to only domestic reinsurers in one of the world’s leading emerging markets for insurance. This article examines the background and legitimacy of this complaint.

Description: The article discusses ways smaller companies might improve their ability to form a mutually satisfying relationship with their reinsurers by considering the perspective/needs of the reinsurer.

Description: This article provides an update, as of September 2019, on the Reinsurance Section’s sponsored research in process and studies recently completed.

Description: Description of the world of reinsurance around the time the Reinsurance Section was formed.

Description: discussion of the capital management alternatives for funding the additional reserves required due to Actuarial Guideline XXX

Description: As an addendum to a July 2022 article, this article restates the formulas then presented for a framework to measure the reinsured portion of a direct loss from capping a net premium ratio or flooring a liability. The article corrects a flaw in one of the original formulas and shows, by example, how the framework can be applied to a specific application of reinsurance accounting.

Description: An explanation of the reasons why the IRS should rule on the application of section 351 to the transfer of assets and reserves in an indemnity coinsurance transaction where the ceding company transfers more assets to the assuming company than it would in an arms-length transaction and, therefore, the ceding company actually receives or is deemed to receive stock in the exchange for the transferred assets including the value of insurance in force. We also will summarize other interesting rulings in the PLR.

Description: Introduces the Reinsurance Section, its purpose, and recent activities.