Ins 6.30 Note Welfare of employees — 9-b

Ins 6.30 Note Witnesses relating to claim adjustment — 1-a

Ins 6.30 Note Worker’s compensation insurance — 9-a

Ins 6.30(2) (2) Part II.

Ins 6.30(2)(a) (a) Instructions relating to the allocation of joint expenses to companies.

Ins 6.30(2)(a)1. 1. Joint Expenses a. Joint Expenses, as described in s. Ins 6.30 (1) (b) 22. a., shall be allocated to companies as follows:

Ins 6.30(2)(a)1.b. b. Definitions

The term Premiums used as basis of allocation means the allocation of expenses shall follow the percentages of applicable premiums.

The term Special Studies used as a basis of allocation means that expenses shall be analyzed and bases of allocation applied as dictated by that analysis.

The term Overhead on Salaries used as a basis of allocation means that the allocation of expenses shall follow the percentages of the applicable salaries allocation.

Ins 6.30(2)(a)1.c. c. Other Bases Permitted or Prescribed

For those operating expense classifications permitting the basis, Overhead on Salaries or Premiums, any other basis of allocation may be adopted which yields more accurate results. The bases Overhead on Salaries and Premiums shall not be used if clearly inappropriate.

Ins 6.30(2)(a)1.d. d. Other Instructions Applicable

In making any allocations of Joint Expenses, companies shall observe the General Instructions Regarding Allocation Bases (see s. Ins 6.30 (5) (a) 2.).

Ins 6.30(2)(a)1.e. e. Records Required

The methods followed in allocating Joint Expenses shall be described, kept and supported as set forth under Detail of Allocation Bases (See s. Ins 6.30 (5) (a) 3-c).

The effects of the application, to each operating expense classification, of all bases of allocation shall be shown on records kept in clear and legible form. Such records shall be readily available for examination.

Ins 6.30(2)(a)1.f. f. Interim Allocations of Joint Expenses

It is permissible to apportion expenses between companies during the year on the basis of methods and procedures other than those prescribed herein, provided allocations of corrected amounts, calculated in accordance with these instructions, are made in time for entry in the Annual Statement.

Ins 6.30(3) (3) Part III.

Ins 6.30(3)(a) (a) Instructions relating to the composition of, and allocation to, expense groups.

Ins 6.30(3)(a)1. 1. List of Expense Groups

Expenses reported in the operating expense classifications shall be allocated to the following expense groups:

Investment Expenses.

Loss Adjustment Expenses.

Acquisition, Field Supervision and Collection Expenses.

Taxes.

General Expenses.

Ins 6.30(3)(a)2. 2. Composition of the Expense Groups.