Utah Code § 31A-21-310

Dividends on policies
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(1) Section 31A-22-418 applies to life insurance and annuities.
(2)
(a) An insurer may distribute a portion of surplus attributable to policies other than life insurance
or annuities, in amounts and with classifications the board of directors determines to be fair
and reasonable.
(b) A distribution under this Subsection (2) may not be contingent on the renewal of a policy or of
premium payments unless the policy stated that limitation when the policy was written.
(c) A schedule explaining the basis for the distribution shall be filed with the commissioner before
the distribution.
(d) The commissioner shall keep the schedule confidential unless the commissioner finds that the
interests of insureds and the public require that the commissioner make the schedule public.
(3)
(a) An insurer may distribute surplus to any class of policyholder, even if the insurer's policies do
not provide for the distribution.
(b) The insurer shall file a schedule explaining the basis for the distribution with the commissioner
in accordance with Subsection (2) at least 30 days before the day on which the distribution
occurs.

(c) The commissioner shall disallow a distribution that:
(i) is materially unfair to other policyholders; or
(ii) would place the insurer in a financially hazardous condition.
(4) An insurer may provide an indivisible dividend to classes of policyholders having more than one
type of policy, including a combination of life or annuities with other types of insurance.
(5)
(a) The provisions of this section do not apply to a member dividend that a mutual insurer or
mutual insurance holding company pays.
(b) Section 31A-5-420 applies to a member dividend that a mutual insurer or mutual insurance
holding company pays.

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