West Virginia Code § 33-14-21

Application of dividends and rate reductions to cost of insurance
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Any policy dividends hereafter declared, or reduction in rate of premiums hereafter made or
continued for the first or any subsequent year of insurance, under any policy of group life
insurance heretofore or hereafter issued to any policyholder may be applied to reduce the
policyholder's part of the cost of such insurance, except that if the aggregate dividends or
refunds or credits under such group life policy and any other group policy oer contract issued
to the policyholder exceed the aggregate contributions of the policyholder toward the cost of
the coverages, including expenditures made in connection with adminisrtration of such
policies, such excess shall be applied by the policyholder for the sole benefit of insured
employees or members.

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