Dec 5, 2025 · Issue: Reinsurance, often referred to as “insurance for insurance companies,” is a contract between a reinsurer and an insurer. In this contract, the insurance company—the …

SUMMARY OF ISSUE Reinsurance is the assumption by an insurer of all or part of a risk undertaken originally by another insurer. Current statutory guidance on the accounting for …

A reinsurance intermediary acts as a broker in soliciting, negotiating or procuring the writing of any reinsurance contract or binder. Reinsurance intermediaries act as insurance producers in …

The NAIC has compiled a list of the NAIC member jurisdiction webpages containing state specific information regarding certified and reciprocal jurisdiction reinsurers. This is intended for …

On August 13, 2024, the Statutory Accounting Principles (E) Working Group exposed this agenda item which proposes to add a new part to the reinsurance Schedule S in the Life/Fraternal and …

Asset Intensive Reinsurance Transactions - Coinsurance arrangements involving life insurance products that transfer significant, inherent investment risk including credit quality, …

This statement provides statutory accounting principles for reinsurance contracts that do not transfer both components of insurance risk (underwriting risk and timing risk).

A protected cell is retained within the insurance or reinsurance company and is used to insulate the proceeds of the securities offering from the general business risks of the insurer, granting …

For reinsurance ceded under reinsurance agreements with an inception, amendment or renewal date on or after January 1, 1993, the trust shall consist of a trusteed account in an amount not …

6/20/2024 Reinsurance AAT – Today’s Discussion Move towards developing consensus on concepts Plan next steps towards details and Actuarial Guideline (AG) wording .