2005 Idaho Code - 41-2513 — WORKMEN\'S COMPENSATION POLICIES -- SEGREGATION OF PARTICIPATING AND NONPARTICIPATING BUSINESS

                                  TITLE  41
                                  INSURANCE
                                  CHAPTER 25
                         CASUALTY INSURANCE CONTRACTS
    41-2513.  WORKMEN'S COMPENSATION POLICIES -- SEGREGATION OF PARTICIPATING
AND NONPARTICIPATING BUSINESS. (1) With respect to workmen's compensation
insurance delivered or issued for delivery in this state, the insurer shall
not pay dividends to the holders of participating insurance contracts out of
profits or gains realized from nonparticipating contracts.
    (2)  An insurer issuing both participating and nonparticipating workmen's
compensation policies shall maintain a system of accounting which segregates
the participating from the nonparticipating business and clearly shows the
profits and losses upon each category of business.