Ins 6.30 Note Trustees’ fees — 17

Ins 6.30 Note Underwriters’ boards — 5

Ins 6.30 Note Underwriting reports — 6

Ins 6.30 Note Underwriting syndicates — 5

Ins 6.30 Note Unemployment insurance taxes — 18-c

Ins 6.30 Note Visiting nurse service — 9-b

Ins 6.30 Note Wages paid in connection with owned real estate — 19

Ins 6.30 Note Warehouse, storage and safekeeping space, rent of — 13

Ins 6.30 Note Waste baskets — 15

Ins 6.30 Note Water, light, heat and power in leased premises — 13

Ins 6.30 Note Watchperson expenses relating to claim adjustment — 1-a

Ins 6.30 Note Weather reports relating to claim adjustment — 1-a

Ins 6.30 Note Welfare of employees — 9-b

Ins 6.30 Note Witnesses relating to claim adjustment — 1-a

Ins 6.30 Note Worker’s compensation insurance — 9-a

Ins 6.30(2) (2) Part II.

Ins 6.30(2)(a) (a) Instructions relating to the allocation of joint expenses to companies.

Ins 6.30(2)(a)1. 1. Joint Expenses a. Joint Expenses, as described in s. Ins 6.30 (1) (b) 22. a., shall be allocated to companies as follows:

- See PDF for table

Ins 6.30(2)(a)1.b. b. Definitions

The term Premiums used as basis of allocation means the allocation of expenses shall follow the percentages of applicable premiums.

The term Special Studies used as a basis of allocation means that expenses shall be analyzed and bases of allocation applied as dictated by that analysis.

The term Overhead on Salaries used as a basis of allocation means that the allocation of expenses shall follow the percentages of the applicable salaries allocation.

Ins 6.30(2)(a)1.c. c. Other Bases Permitted or Prescribed

For those operating expense classifications permitting the basis, Overhead on Salaries or Premiums, any other basis of allocation may be adopted which yields more accurate results. The bases Overhead on Salaries and Premiums shall not be used if clearly inappropriate.

Ins 6.30(2)(a)1.d. d. Other Instructions Applicable

In making any allocations of Joint Expenses, companies shall observe the General Instructions Regarding Allocation Bases (see s. Ins 6.30 (5) (a) 2.).

Ins 6.30(2)(a)1.e. e. Records Required

The methods followed in allocating Joint Expenses shall be described, kept and supported as set forth under Detail of Allocation Bases (See s. Ins 6.30 (5) (a) 3-c).