------ =_NextPart_000_01BDC6B4.807535E0
Content-Type: text/plain; charset=us-ascii
Content-Transfer-Encoding: 7bit
****** Message from InterScan E-Mail VirusWall NT ******
** No virus found in attached file noname
No known Viruses were detected
***************** End of message ***************
------ =_NextPart_000_01BDC6B4.807535E0
Content-Type: text/plain; charset="us-ascii"
Content-Transfer-Encoding: 7bit
As it was explained in an earlier posting, Schedule F, Part 8 restates
the balance sheet as if there were no ceded reinsurance. If this is
true, then I do not understand the adjustment made to line 10
(Unearned premiums) in Feldblum's example on pages 30 -35. If there
is no ceded reinsurance, why would there be a ceded unearned premium
reserve. What is it I'm missing?
------ =_NextPart_000_01BDC6B4.807535E0
Content-Type: application/ms-tnef
Content-Transfer-Encoding: base64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------ =_NextPart_000_01BDC6B4.807535E0--