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The liability for statutory accounting is based solely upon declaration of a dividend by the insurance company's board of directors (SSAP 65, paragraphs 46-47; SSAP 51, paragraphs 30-33). Policyholder dividends are charged against income.

PwC. All rights reserved. PwC refers to the US member firm or one of its subsidiaries or affiliates, and may sometimes refer to the PwC network. Each member firm is a separate legal entity. Please see www.pwc.com/structure for further details. This content is for general information purposes only, and should not be used as a substitute for consultation with professional advisors.

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