Utah Code § 31A-22-702

Adjustment of premium rate and application of dividends or rate reductions
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Any group accident and health insurance policy may provide for the adjustment of the rate
of premium based upon the experience under the contract. If a policy dividend is declared or a
reduction in rate is made or continued for the first or any subsequent year of insurance under any
policy of group accident and health insurance, the excess, if any, of the aggregate dividends or
rate reductions under the policy and all other group insurance policies of the policyholder over
the aggregate expenditure for insurance under those policies made from funds contributed by the
policyholder, including expenditures made in connection with the administration of the policies,
shall be applied by the policyholder for the sole benefit of insured employees or members unless
the insured employee or member explicitly elects otherwise.

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