Description: Join us for discussion about the tax implications for direct writers ceding annuity blocks. The presenters will describe the mechanics and consequences for both onshore and offshore reinsurance arrangements. This will introduce the audience to the tax consequences, with the risk transfer of annuity features and guarantees to reinsurers to reinsurers that are US-based and not US domiciled.

Description: This session from the 1984 SOA Salt Lake City Meeting discusses trends in group medical product design including cost sharing and cost containment features, underwriting considerations, rating considerations and monitoring and evaluating effectiveness. Record of the Society of Actuaries Vol. 10, No. 2