Schedule S – Reinsurance for Life Accountants

Life reinsurance can directly affect reserves, surplus, and the recognition of reserve credit. This course explains common Life reinsurance arrangements and treaty structures, including risk transfer, reserve credit, collateral, commissions and expense allowances, and how those elements are reflected in Schedule S and Exhibit N.

• Life statutory accountants
• Reinsurance and reporting professionals

Upon completion of this course, you will be able to:

• Identify common Life reinsurance arrangements and treaty structures
• Describe key considerations related to risk transfer, reserve credit, and collateral
• Recognize how treaty terms, including commissions and expense allowances, affect statutory reinsurance reporting
• Locate and interpret key information reported in Schedule S and Exhibit N
• Identify regulatory considerations that may affect Life reinsurance reporting, including the 2011 Model Law

Reinsurance treaty terms can affect reserve credit, collateral, and statutory reporting in ways that are not always obvious from the financial statements alone. This course gives preparers and reviewers context for connecting treaty provisions to Schedule S and Exhibit N and recognizing areas that may require additional review.

You will receive a confirmation email after registering, along with email reminders one day and one hour before the course.

If you do not receive your confirmation or reminder emails, please check your spam folder. If they are not there, contact us for assistance at academy@arcstrategicservices.com or (239) 421-5300. You may also contact us for any concerns or complaints.

Please see our refund and cancellation policy for additional information.