1. A system for providing a reinsurance plan for reinsuring at least one variable annuity contract, each contract having a purchase payment and a guaranteed minimum death benefit, said system comprising: means for setting a reinsurance term for said reinsurance plan, wherein said reinsurance term is divided into a plurality of periods; means for determining a contractual guaranteed minimum death benefit for each of said variable annuity contracts for each of said plurality of periods; means for determining a guaranteed minimum death benefit claim value for each of said variable annuity contracts for each of said plurality of periods; means for establishing a full-term deductible amount for calculating guaranteed minimum death benefit claim liability for a variable annuity contract writer and a reinsurer associated with said variable annuity contracts, wherein said full-term deductible is determined as an aggregate of periodic deductibles, each said periodic deductible being calculated based on an aggregate value of said contractual guaranteed minimum death benefits for each of said plurality of periods; means for determining a premium to be paid by said variable annuity contract writer to said reinsurer for each of said plurality of periods based upon said contractual guaranteed minimum death benefits; means for establishing a final excess claim limit as the least of an aggregate formula claim limit, an aggregate dollar claim limit, and preliminary excess claims, wherein said aggregate formula claim limit is determined as a sum of periodic formula claim limits, each said periodic formula claim limit being calculated based on an aggregate value of said contractual guaranteed minimum death benefits for each of said plurality of periods, wherein said aggregate dollar claim limit is determined based on an total value of said variable annuity contract purchase payments over said reinsurance term, and wherein said preliminary excess claims are determined based on said guaranteed minimum death benefit claim values and said periodic deductibles; means for calculating a liability for said reinsurer for claims exceeding said deductible amount but not exceeding said final excess claim limit and a liability for said variable annuity contract writer for said premium and for claims below said deductible, for each of said plurality of periods of said reinsurance plan; means for settling said liability after expiration of said reinsurance term, wherein said reinsurer liability for each period of said reinsurance plan offsets said variable annuity contract writer liability for preceding periods and successive periods thereof, and said variable annuity contract writer liability for each period of said reinsurance plan offsets said reinsurer liability for said preceding periods and said successive periods thereof; and means for determining an experience rating for reducing said variable annuity contract writer liability for said period of said reinsurance plan to reduce a net transfer of cash between said variable annuity contract writer and said reinsurer after expiration of said reinsurance term, if said variable annuity contract writer liability exceeds said reinsurer liability over said preceding periods, wherein said means for determining said premium includes means for adjusting said premium based on said experience rating.