On June 1, 2018, the U.S. Court of Appeals for the Ninth Circuit ruled that an asset purchaser that was deemed a successor was liable to pay the seller’s withdrawal liability even though the purchaser ...

Future underwriting considerations, along with other hedges such as reinsurance, are risk-management variables at their disposal. Venter et al. presented a series of simple examples illustrating that ...

This chapter discusses the valuation of assets and liabilities under Solvency II. Given that strategic asset allocation and investment management are key aspects of an insurer’s business, especially ...

Learn about accrued expenses, their role in accrual accounting, and how they affect financial statements with examples, ...