Assessment Recoupment Provision - Rates & Premiums

Assessment History
	Authorized but not Called - None
	Last Assessment - 2003
	Maximum Assessment - 2% Total Premiums
	Assessments Authorized for 2003 - $   500,000 Legion 
					$   500,000 Fremont 
					$   500,000 Home
					$ 1,000,000 PHICO
					$ 3,500,000 Reliance

Accounts
	All in One Account : 	
		Lines Not Included-  2.2, 2.3, 6, 8, 10, 13, 14, 15.1, 15.2, 15.3, 

		15.4, 15.5, 15.6, 15.7, 23, 24, 30, 31, 32
		2002 Premium in Account - $ 3,250,334,199

Assessment Procedures

The Iowa Insurance Guaranty Association assesses by insolvency, not by account.

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