Description: Description and welcome to the 2020 Canadian Reinsurance Conference including highlight of the key note speaker

Description: With coinsurance of an existing block of long-duration insurance contracts, there may be existing reinsurance that remains in force. The new coinsurance is typically net of such “inuring reinsurance.” In this article, we look at approaches that the new reinsurer might apply to account for the effects of inuring reinsurance.

Description: Presented at October 1986 Annual Meeting. This session discusses the Report of the Reinsurance Section Council Chairperson and guidelines for the Reporting of Self-Administered Reinsurance.

Description: This panel discussion, which occurred at the May 1982 Society of Actuaries meeting in Colorado Springs, presented a discussion on developments related to Generally Accepted Accounting Principles- GAAP. The discussion included: FASB reformulation of audit guide, treatment of single premium deferred annuities, problems of applying GAAP principles to Universal Life, and a discussion of papers titled: a. A Policy-Year Model for GAAP Valuation of Coinsurance and Modified Coinsuranee, by David N. Becker and Michael V. Eckman and, b. GAAP for Nonguaranteed Premium Life Insurance, by Kriss Cloninger III.

Description: This research scorecard will keep section members informed about research projects sponsored or co-sponsored by the Financial Reporting Section.

Description: The September 2013 issue of the Financial Reporting Section’s newsletter, The Financial Reporter.

Description: Letter from the chairperson of the Financial Reporting section describing the changes that are in store for the financial reporting industry and the SOA’s Financial Reporting section.

Description: The authors provide clarification, specifically related to the American Academy of Actuaries’ Annuity Reserves Working Group, to the article, “Statutory Reserving for Fixed Indexed Annuities with Guaranteed Lifetime Withdrawal Benefits,” published in the September 2012 issue of The Financial Reporter.

Description: Discusses reinsurance accounting guidelines related to current regulations.

Description: The rapid pace of change within the reinsurance sector over the past few years has given way to the permutations of a “new reality” that is being shaped by abundant capacity from traditional and alternative sources.