North Dakota Code § 26.1-14-10

Dividends to policyholders
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Every policy issued by the company must include a provision that the company periodically 
will ascertain and apportion any divisible surplus under the policy which may accrue on policy 
anniversaries or other dividend dates specified in the contract. This provision must provide that 
no apportionment or payment of any divisible surplus may take place until the expiration of at 
least eight years from the termination of the policy period for which the dividend applies. This 
provision also must provide that the dividends may be paid only as directed by the board of 
directors from divisible surplus after due consideration of the financial condition and operating 
needs of the company.

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