Michigan Department of Treasury 
4905 (Rev. 10-21), Page 1 of 2                                                                                                                                This form cannot be used as 
                                                                                                                                                              an amended return; use the 
                                                                                                                                                              Insurance Company Amended 
2021 Insurance Company Annual Return for                                                                                                                      Return for Corporate Income and 
                                                                                                                                                              Retaliatory Taxes (Form 4906).
Corporate Income and Retaliatory Taxes 
Issued under authority of Public Act 38 of 2011. 
1.  Taxpayer Name                                                                                                      2. Federal Employer Identification Number (FEIN) 

Address (Number, Street) 
                                                                                                                       3.        Check if Foreign Insurer 
City                                             State ZIP/Postal Code    Country Code  4. State of Incorporation (use 2 letter abbreviation) 

DIRECT PREMIUMS WRITTEN IN MICHIGAN                                                                                              A                                        B 
See instructions before completing lines 5 through 23.                                                                           Qualified Health Ins. Policies           All Other Policies 
5.  Gross direct premiums written in Michigan................................................................          5.                                     00                             00 
6.  Premiums on policies not taken.................................................................................    6.                                     00                             00 
7.  Returned premiums on canceled policies..................................................................           7.                                     00                             00 
8.  Receipts on sales of annuities ................................................................................... 8.                                     00                             00 
9.  Receipts on reinsurance assumed (see instructions) ................................................                9.                                     00                             00 
10.  Add lines 6 through 9.................................................................................................  10.                              00                             00 
11.  Direct Premiums Written in Michigan.  Subtract line 10 from line 5.  
     If less than zero, enter zero .......................................................................................  11.                               00                             00 
DISABILITY INSURANCE EXEMPTION 
12.  Disability insurance premiums written in Michigan, not including credit or disability  
     income insurance premiums (see instructions) ...........................................................  12.                                            00                             00 
13.  Proportional share of limit and phase-out. 
     Column A: Divide line 12, column A, by the sum of line 12, columns A and B. 
     Column B: Divide line 12, column B, by the sum of line 12, columns A and B.........                               13.                                    %                              % 
14.  Enter the sum of all disability insurance premiums from both columns of line 12  
     OR $190,000,000, whichever is less ...............................................................................................  14.                              00 
15.  Gross direct premiums from insurance carrier services everywhere...............................................  15.                                                 00 
16.  Phase out  ........................................................................................................................................  16. 280,000,000 00 
17.  Subtract line 16 from line 15. If less than zero, enter zero  ..............................................................  17.                                    00 
18.  Exemption reduction. Multiply line 17 by 2  ......................................................................................  18.                              00 
19.  Subtract line 18 from line 14. If less than zero, enter zero  ..............................................................  19.                                    00 
20.  Allocated reduced exemption. 
     Column A: Multiply line 19 by the percentage on line 13, column A. 
     Column B:Multiply line 19 by the percentage on line 13, column B .......................  20.                                                            00                             00 
21.  Adjusted tax base. 
     Column A: Subtract line 20, column A, from line 11, column A. 
     Column B: Subtract line 20, column B, from line 11, column B...............................        21.                                                   00                             00 
22.  Multiply line 21, column A, by 0.4835% and column B by 1.25% (0.0125)................  22.                                                               00                             00 
23.  Tax before credits. Add line 22, columns A and B............................................................................  23.                                    00 
CREDITS 
24.  Enter amounts paid from 1/1/2020 to 12/31/2020 to each of the following: 
     a.  Michigan Workers’ Compensation Placement Facility .....................................................................................  24a.                                       00 
     b.  Michigan Basic Property Insurance Association ..............................................................................................  24b.                                  00 
     c.  Michigan Automobile Insurance Placement Facility  ........................................................................................  24c.                                    00 
     d.  Property and Casualty Guaranty Association ..................................................................................................  24d.                                 00 
     e.  Michigan Life and Health Insurance Guaranty Association  .............................................................................  24e.                                        00 
25.  Add lines 24a through 24e......................................................................................................................................  25.                    00 
26.  Michigan Examination Fees or Regulatory Fee......................................................................................................  26.                                  00 
27.  Credit. Multiply line 26 by 50% (0.50) .....................................................................................................................  27.                       00 
28.  Tax liability before recapture. Subtract line 25 and line 27 from line 23. If less than or equal to $100, enter zero .  28.                                                             00 
29.  Total Recapture of Certain Business Tax Credits from Form 4902 .........................................................................  29.                                           00 
30.  Total Michigan Tax. Add line 28 and line 29 .........................................................................................................  30.                              00 

+  0000 2021 38 01 27 7                                                                                                                                         Continue and sign on Page 2 

2021 Form 4905, Page 2 of 2                                                                                      Taxpayer FEIN 
Foreign and alien insurers complete lines 31 through 45. Use column A to report burdens that would be imposed by the taxpayer’s state of 
incorporation on a hypothetical Michigan company doing the same business in that state. Use column B to report actual burdens imposed by 
Michigan on the taxpayer. 
                                                                                                                 A                                                             B 
TAXES                                                                                                            State of Incorporation                                        Michigan 
31.  State of incorporation tax.......................................................................  31.                             X  X  X  X  X  X  X  X 
32.  Michigan Tax from line 30 ......................................................................  32.       X  X  X  X  X  X  X  X 
FEES AND ASSESSMENTS 
33.   Annual statement filing fee  ....................................................................  33.                            X  X  X  X  X  X  X  X
34.   Certificate of Authority renewal fee ........................................................  34.                                X  X  X  X  X  X  X  X 
35.   Certificate of Compliance  ......................................................................  35.                            X  X  X  X  X  X  X  X 
36.   Certificate of Deposit  .............................................................................  36.                        X  X  X  X  X  X  X  X 
37.   Certificate of Valuation ...........................................................................  37.                         X  X  X  X  X  X  X  X 

38.  Other fees. Include a detailed schedule of fees  ....................................  38. 
39.  Fire Marshall Tax  ...................................................................................  39.                        X  X  X  X  X  X  X  X 
40.  Second Injury Fund  ...............................................................................  40. 
41.  Silicosis and Dust Disease Fund ...........................................................  41. 
42.  Safety Education and Training Fund  .....................................................  42. 

43.  Other assessments. Include a detailed schedule of assessments ........  43. 
TOTAL 
44.  Total Taxes, Fees and Assessments.  Add lines 31 through 43 .............  44. 
45.  Retaliatory Amount. Subtract line 44, column B, from column A.  If less than zero, enter zero..............................  45.                                                   00 
46.   Total Tax Liability.  Add lines 30 and 45. Domestic insurers, enter amount from line 30.......................................  46.                                               00 

PAYMENTS AND TAX DUE 
47.  Overpayment credited from prior period return  ......................................................................................................  47.                         00 
48.  Estimated tax payments  .........................................................................................................................................  48.             00 
49.  Tax paid with request for extension  ........................................................................................................................  49.                 00 
50.  Michigan tax withheld  .............................................................................................................................................  50.          00 
51.   Workers’ Disability Supplemental Benefit (WDSB) Credit (attach document)  ........................................................  51.                                           00 
52.  Total Payments. Add lines 47 through 51  ...............................................................................................................  52.                      00 
53.   TAX DUE. Subtract line 52 from line 46. If less than zero, leave blank ..................................................................  53.                                    00 
54.  Underpaid estimate penalty and interest from Form 4899, line 38. ........................................................................  54.                                     00 
55.  Annual Return Penalty (see instructions)  ...............................................................................................................  55.                     00 
56.  Annual Return Interest (see instructions)  ...............................................................................................................  56.                    00 
57.   PAYMENT DUE. If line 53 is blank, go to line 58. Otherwise add lines 53 through 56 ...........................................  57.                                               00 

OVERPAYMENT, REFUND OR CREDIT FORWARD 
58.   Overpayment. Subtract line 46, 54, 55 and 56 from line 52. If less than zero, leave blank (see instructions) ...........  58.                                                     00 
59.   CREDIT FORWARD. Amount on line 58 to be credited forward and used as an estimate for next tax year.............                   59.                                             00 
60.   REFUND. Subtract line 59 from line 58 ..................................................................................................................  60.                     00 

Taxpayer Certification.  I declare under penalty of perjury that the information in     Preparer Certification.  I declare under penalty of perjury that this 
this return and attachments is true and complete to the best of my knowledge.           return is based on all information of which I have any knowledge. 
                                                                                        Preparer’s PTIN, FEIN or SSN 
      By checking this box, I authorize Treasury to discuss my return with my preparer. 
Authorized Signature for Tax Matters                                                    Preparer’s Business Name (print or type) 

Authorized Signer’s Name (print or type)             Date                               Preparer’s Business Address and Telephone Number (print or type) 

Title                                      Telephone Number 

+  0000 2021 38 02 27 5 

                                                                          Instructions for Form 4905  
Insurance Company Annual Return for Corporate Income and Retaliatory Taxes 
Purpose                                                                                                        Line 2:  Enter  the  taxpayer’s Federal                        Employer              Identification            
                                                                                                               Number  (FEIN).  Be sure                        to use   the  same  account  number on                         
To   calculate  premiums tax                   levied  on  insurance           companies                       all forms.     The    taxpayer          FEIN        from       line         2 must be     repeated           in   
under  the  Corporate Income                     Tax  and           to claim      credits  against             the proper     location      on      page     2.   
that tax.    Foreign          insurers        must  also compare                burdens      in order  
to determine              if retaliatory tax           is due, and     calculate      that     tax,       if   NOTE:  Unless  already registered,                          taxpayers         must     register                
due.                                                                                                           with   the  Michigan Department                    of    Treasury           before     filing                   a   
                                                                                                               tax   return.  Taxpayers are              encouraged           to  register          online     at             
Effects of Public Act 222 of 2018                                                                              www.michigan.gov/businesstaxes                                . Taxpayers              that register           
PA 222           of 2018 amended         MCL       206.635,           which     levies           a tax on      with   Treasury  online receive                  their   registration          confirmation                    
insurance  companies  equal      to 1.25%      of gross  direct  premiums                                      within seven        days.    
written  on  risk located                  or residing      in Michigan.          For      the  2021              If the  taxpayer      does       not      have  an FEIN,             the   taxpayer          must           
tax  year,  gross  direct  premiums  attributable      to qualified  health                                              an FEIN        before     filing      the CIT.        The      Web         site                        
                                                                                                               obtain
insurance   premiums  are taxed                  at   0.4835        percent.      (See     the                                                                                provides         information on                     
                                                                                                               www.michigan.gov/businesstaxes
instructions        under  “Direct Premiums                   Written         in  Michigan”                                      an FEIN. 
                                                                                                               obtaining
for      a definition  of qualified              health    insurance        policies.)     The                
remaining  portion      of the  tax  base      is still  taxed      at 1.25%.                                  Returns received without a registered account number will 
                                                                                                               not be processed until such time as a number is provided. 
Line-by-Line Instructions 
                                                                                                               Line   3:   Check     this  box              if the   company                     is a foreign      insurer.  
Lines  not  listed  are  explained  on  the  form. 
                                                                                                               Alien insurers      are    considered            foreign        insurers,       unless        their     port       
Do  not  enter  data      boxesin             filled  with  Xs.                                                of entry        is Michigan,      in which case                the  company                  is considered  
                                                                                                               domestic for        the  filing           of this return.      
Amended Returns:  To                    amend      a current          or  prior year       annual         
return,   complete           the Insurance Company Amended Return for                                          Line    4: Alien  insurers,  enter  the  two-letter  postal  code  for  the  
Corporate Income and Retaliatory Taxes                                 (Form  4906) that                  is   U.S.  state  that      is your  port      of entry. 
applicable for       that     year,  and         attach   a   separate    sheet    explaining         the   
reason for     the   changes.     Complete           and       file  all  schedules,        all   forms        Direct Premiums Written in Michigan 
and   all  attachments  filed  with the                original       return,     even              if not     NOTE:  For  line  5  through  line  13  and  line  20  through 
amending  information  on                     a particular  form      or schedule.  Include                    line  22,  complete  Column  A  to  report  Qualified  Health 
   a copy     of    an  amended  federal  return or                         a signed  and  dated               Insurance  Policies  and  Column  B  to  report  all  other 
Internal      Revenue         Service  (IRS)  audit document,                           if applicable.         policies. 
Do not include a copy of the original return with the amended                                                  “Qualified   health  insurance policies”                       means          policies       written             
return. Find  detailed  instructions      on Form  4906.                                                       on   risk  located or       residing         in  this    state  that     are one       of    the               
Line 1:  Enter  the  complete name                     and    address         including       the              following types             of policies:  
two-digit   abbreviation  for the                country      code.       See   the  list of                          (a)  Comprehensive  major  medical, regardless                                            of whether  
country  codes      in the       Corporate Income Tax (CIT) Forms and                                                 the  policy             is eligible  for             a health  savings account                  or      
Instructions for Insurance Companies (Form  4904).                                                                    purchased on           the    health       insurance         marketplace.               
NOTE:      Any      correspondence  regarding the                        return   filed    and/                       (b) Student.        
or   refund  will  be sent                to the  address  provided on               this  form.                      (c) Children’s         health       insurance           program.         
The taxpayer’s          primary       address             in Treasury files,       identified            as           (d) Medicaid.           
the  legal  address and          used       for  all  purposes        other    than     refund                               Employer comprehensive,                         regardless        of whether                     
                                                                                                                      (e)
and  correspondence  on                    a specific      CIT  return,  will not          change                           policy            is eligible  for             a health  savings account                  or      
                                                                                                                      the
unless the     taxpayer           files    a   Notice of Change or Discontinuance                                     purchased on           the    health       insurance         marketplace.               
(Form 163)        with     Treasury     . 
                                                                                                                      (f) Multiple       employer            associations               or trusts and        any    other       
FOREIGN FILERS:                      Complete the              address      fields   follows:   as                    employer associations                  and   trusts.      
         Address: Enter the              postal    address       for    this    taxpayer.                      Qualified Health          Insurance           Policies         are  taxed               at a special rate,     
         City:   Enter  the  city name              for       this  taxpayer.     DO       NOT                 determined annually                 using   a   statutory       formula.           
         include the       country        name   this   in     field.                                          Line 5: Enter all         gross      direct       premiums            written         on  property           or   
         State: Enter the         two-letter          state   province   or        abbreviation.               risk located          or residing      in Michigan. 
              If there   no   is applicable       two-letter     abbreviation,              leave   this       Line 6:  Enter  premiums on                  policies          not    taken     to  the  extent                  
         field blank.                                                                                          these premiums         were        included              in line 5.   
         ZIP/Postal Code: Enter                   the   ZIP     Code   Postal   or       Code.                 Line 7:  Enter  returned  premiums on                          canceled        policies                   to the  
         Country   Code:   Enter the                   two-letter         country    code                      extent these     premiums            were     included               in line 5.   
         provided   this   in     tax    booklet.       
                                                                                                                                                                                                                            8 

Line 8:  Enter  receipts  on  sales of      annuities to      the  extent  these                   •    Michigan  Basic  Property  Insurance  Association 
receipts  were  included in      line    5.                                                        •    Michigan  Automobile  Insurance  Placement  Facility 
Line   9:   Enter  receipts  on reinsurance          premiums          assumed    to               •    Property  and  Casualty  Guaranty  Association 
the  extent  these  receipts  were  included in      line 5,      and  only if      tax            •    Michigan  Life  and  Health  Insurance  Guaranty  Association 
was  paid  on  the  original  premiums. 
                                                                                                   •    Catastrophic  Claims  Association 
DISABILITY INSURANCE EXEMPTION                                                                     •    Assessment  under  Health  Insurance  Claims  Assessment  Act  
Line 12:  “Disability  insurance”  includes  any  policy or      contract                               (HICAA). 
of  insurance  against  loss  resulting  from  sickness or      from  bodily  
            death    by    accident,   both,   or  including        also  the   granting         Line   31:   Enter  the tax                   a Michigan  company would                 pay   to     
injury or
of   specific  hospital benefits      and     medical,        surgical   and   sick-             the                                                                                                  
                                                                                                          taxpayer’s state of        incorporation         if it conducted          the               
care  benefits to      any  person,  family or      group,  subject to      certain              same                                                                                                
                                                                                                            amounts and types            of    business    there     as the   taxpayer                
                                                                                                                                                                                                     
                                                                                                       is conducting        in  Michigan. Attach              a copy of the            state of       
exclusions.
                                                                                                 incorporation’s   tax  form  on which                 this     pro  forma       tax   on  the       
The   exclusion  for disability       insurance      premiums          does    not               hypothetical  Michigan  company  was  calculated. 
include   credit insurance        or  disability    income         insurance                    
                                                                                                 Lines 33 through 43:                     In column     A,   “State           of Incorporation,”  
premiums.
                                                                                                 enter   the  amounts that            would       be paid    by                 a hypothetical        
Line  22,  Column  A:             Multiply  line 21           by  0.4835   percent               Michigan   insurance company                      doing  the     same   types      and                
(0.004835).                                                                                      amounts   of  business in               the  taxpayer’s     home       state    that the             
Line 22, Column B:  Multiply  line 21 by          1.25  percent  (0.0125).                       taxpayer                                           
                                                                                                               is doing   in Michigan.
                                                                                                 Lines 38 and 40-43: In  column      B, “Michigan,”  enter  the  actual  
CREDITS                                                                                          amounts  paid      by the  taxpayer      to Michigan. 
Line   24:   Enter  the amounts          paid   to the  listed       facilities                 
or   associations from         January   1, 2020,    to December          31,                    Line 43: Attach      a detailed  schedule      of assessments. 
2020,   including  special assessments.             Net       the  amounts     paid              Line  45:  Subtract line            44,      column      B, from  line  44, column               A.   
and   refunds  received during        2020      for  the      same   facility  or                       If less than  zero,  enter   zero.     
association.       If refunds  received  exceed  the  amount  paid in      the  
year for    the  same    facility   association,   or  enter        zero.                        PAYMENTS, REFUNDABLE CREDITS, AND TAX DUE 
                                                                                                 Line  48:  Enter  the total             tax   paid   with   the   quarterly      estimated            
Line  24c:      For  tax  years beginning         on  and     after    January   1,              tax returns.          
2020,      amounts  paid to    the   Michigan       Automobile         Insurance                
Placement       Facility (MAIPF)         that  are  attributable       to the                    Line 50:                                                                                           
                                                                                                                  Report here Michigan                Tax    withheld     for     deferred            
assigned claims       plan     shall  not  be   included   the   in      calculation      of     compensation                                                                                       
                                                                                                                         plans, life insurance          and/or     lottery       annuities          
this credit.                                                                                     issued                                                                                             
                                                                                                                to a business       account        number       through    MCL         206.703(1). 
                                                                                                 Taxpayers  can  enter  the  Michigan  Tax  withheld  reported  on  the  
Line 26: Enter  the amount            of      Michigan Examination             Fees  or          W-2G  and/or 1099R.             
Regulatory Fees        paid   2021   in   (under     Michigan           Compiled    Law         
                                                                                                 Line 51:         The Worker’s             Disability    Supplemental             Benefit              
500.224). 
                                                                                                 (WDSB)   Credit      is available      to an            insurance  company subject                    
Line   29:   Enter   the  Total Recapture         of      Certain Business       Tax             to   the  Worker’s  Disability Compensation                       Act   of  1969.       The           
Credits from      Form      4902.   Include      acopy   Form   of      4902.                    credit      is equal      to the   amount         paid  during  that tax         year    by  the      
                                                                                                 insurance   company  pursuant to                     Section     352   of the      act, as            
Retaliatory Instructions                                                                         certified  by  the  director      of the  Worker’s  Compensation  Agency,  
For foreign and alien insurers only; domestic insurers skip                                      Department   of  Licensing and                   Regulatory       Affairs       (LARA),               
lines 31 through 45.                                                                             during   the  tax  year. The            amount              of the  credit         is provided      to
Do   not   mail  this return   with   the     Michigan        Annual     Financial               taxpayers   by        LARA.  For more              information        on  WDSB          credit       
Statement.                                                                                       eligibility,  contact  LARA,  Workers’  Compensation  Agency,  by  
                                                                                                 phone      at 1-888-396-5041,               by    email      at wcinfo@michigan.gov   ,
Foreign    insurers  must pay        to  Michigan     the  same        type of                   or  visit  the  LARA  Web  site      atwww.michigan.gov/wca. 
obligation       a similar     Michigan       insurer      is required      to pay      in the  
company’s       state      of domicile.  Enter all   items    that     are  required             Line   54:   If  penalty and            interest     are  owed      for not      filing               
of       a Michigan  insurance      company.        Some      taxes    and  obligations          estimated  returns      or for  underestimating  tax,  complete  the                          CIT 
imposed   other   in  states    may    have     no  corresponding  requirement                   Penalty and Interest Computation for Underpaid Estimated 
in  Michigan;  however,  this  does not           relieve     the    foreign   insurer           Tax      (Form   4899),        to  compute penalty             and  interest     due.                  If a
from  the  obligation      computingof          and  paying  the  correct  amount                taxpayer chooses             not       to file Form    4899,     Treasury        will   compute       
of  the  tax.                                                                                    penalty    and  interest and            bill    for  payment.     (Form      4899  is                 
                                                                                                 available on          the  Web     at   www.michigan.gov/treasuryforms.) 
Do   not   include   the   following   Michigan   assessments,  
or   comparable assessments           in  the company’s            state of                      Line 55: Refer      to the  “Computing Penalty                     and    Interest”        section    
incorporation,      thein       retaliatory  calculation:                                        in Form     4904            to determine the        annual      return   penalty         rate  and    
                                                                                                 use the     following        Overdue       Tax     Penalty      worksheets.       
  • Michigan  Worker’s  Compensation  Placement  Facility 

9 

                                                                                                          • New York domiciled        companies  must  file and        pay     a         
            WORKSHEET – OVERDUE TAX PENALTY                                                                 tentative retaliatory   tax   Michigan   to by  the  Michigan    annual   
A.   Tax  due from         Form       4905, line           53 ........                           00         return   due  date  (March 1).  Form  4905  must     be  filed  after    
B.   Late      or insufficient                                                                              the  actual  CT33      filedis  with  New  York.  Transfer  the  CT33  
     payment  penalty percentage                   ................                              %          numbers  onto  the  Form  4905  and  attach      acopy of      the  CT33  
C.   Multiply  line          A by line    B.....................                                 00         to  substantiate  the  taxpayer’s  claim. 
Carry  amount  from  line          C to Form  4905,  line  55. 

Line 56: Use the           following       worksheet             to calculate Overdue           Tax   
Interest. 

          WORKSHEET – OVERDUE TAX INTEREST 
A.   Tax  due  from  Form  4905,  line      53 ........                                          00 
B.   Applicable  daily  interest  percentage     ..                                              % 
C.   Number      of days  return  was  past  due    ...
D.   Multiply  line          B by line       C .................... 
E.   Multiply  line          A by line       D ....................                              00 
Carry  amount  from  line          E to Form  4905,  line  56. 

NOTE:   If       the  late  period spans          more     than      one    interest     rate         
period,  divide  the  late period             into   the  number                of days      in each  
of   the  interest rate        periods    identified      under      the  “Computing                  
Penalty   and  Interest” section              in  Form     4904      and  apply    the                
calculations      in the       Overdue  Tax  Interest  worksheet separately                          
to   each  portion of          the  late  period.    Combine           these  interest               
subtotals  and  carry  the  total      to Form  4905,  line  55. 
Line  58:            If the    amount      of    the  tax overpayment,             less  any         
penalty   and  interest  due on            lines     54,  55  and      56,            is less  than  
zero,  enter  the  difference  (as      apositive            number)  on  line  58. 
NOTE:   If       an  overpayment exists,                      a taxpayer  must elect                   a
refund      of all          or a portion      of the  amount  and/or  designate  all      or
   a portion      of the  overpayment      to be  used      as an  estimate  for  the  
next  CIT  tax  year.  Complete  lines      59 and  60      as applicable. 
Line 59:          If the  taxpayer      anticipates           a CIT      or Retaliatory          Tax  
liability      in the  filing  period  subsequent      to this  return,  some      or
all      of any  overpayment         from  line  58  may be            credited    forward            
to  the  next  tax  year      as an  estimated  payment.  Enter  the  desired  
amount      to use          as an estimate  for  the  next  CIT  tax  year. 
Reminder:  Taxpayers must                     sign   and   date  returns.       Tax                   
preparers   must  provide                   a Preparer Taxpayer             Identification            
Number   (PTIN),  FEIN or               Social       Security    number       (SSN),                   a
business  name,  and      abusiness                address  and  phone  number. 

Other Supporting Forms and Schedules 
The  following  forms  and  their  requested  attachments  should be      
included as      part of      this  return, as      applicable: 
  • Proof   of    payment  for any            items   listed    in  the  “Michigan”                   
    column  for  lines  40  through  43. 
  • Worker’s   Disability   Supplemental   Benefit   (WDSB)  
    Certificate. 
  • California  insurers                must  include Bureau           of   Fraudulent               
    Claims  assessments. 

                                                                                                                                                                                   10