Texas Code § 1152.057

ALLOCATION OF INCOME, GAINS, OR LOSSES ON SEPARATE ACCOUNT
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Sec. 1152.057. ALLOCATION OF INCOME, GAINS, OR LOSSES ON SEPARATE ACCOUNT. An insurance company shall credit to or charge against a separate account the income, gain, or loss, realized or unrealized, from an asset allocated to the account without regard to other income, gains, or losses of the insurance company.

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