Iowa Code § 505.12

Life insurance — annual report
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Before the firstday of September the commissioner of insurance shall make an annual report to the governor of the general conduct and condition of the lifeinsurance companies doing business in the state, and include therein an aggregate of the estimated value of alloutstanding policies in each of the companies; and in connection therewith prepare a separate abstract thereof as to each company, and of all the returns and statements made to the commissioner by them.

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