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        <BusinessNameLine1>Pennsylvania Life &amp; Health Ins Guaranty Association</BusinessNameLine1>
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        <Explanation>The guaranty association is composed of all insurers licensed to sell life insurance, accident and health insurance, and individual annuities in the state of Pennsylvania</Explanation>
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        <Explanation>The board of directors is elected by its members subject to approval by the Pennsylvania Insurance Commissioner</Explanation>
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      <GeneralExplanation>
        <Identifier>Form 990 Part VI</Identifier>
        <ReturnReference>7b</ReturnReference>
        <Explanation>Appointments to the board of directors are subject to the approval of the Pennsylvania Insurance Commissioner</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990 Part VI</Identifier>
        <ReturnReference>12c</ReturnReference>
        <Explanation>Board members and employees are required to fill out a questionaire annually and to report any conflicts that arise immediately to the chair.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990 Part VI</Identifier>
        <ReturnReference>11a</ReturnReference>
        <Explanation>From 990 is reviewed by the Executive Director prior to filing.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990 Part VI</Identifier>
        <ReturnReference>15a</ReturnReference>
        <Explanation>Compensation for the Executive Director is determined annually by the Board of Directors.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990 Part VI</Identifier>
        <ReturnReference>19</ReturnReference>
        <Explanation>The Associations governing documents are avaialable on its website. The Associations financial statements and conflict of interest statement are available by request.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990 Part I</Identifier>
        <ReturnReference>1</ReturnReference>
        <Explanation>The purpose of the organization is to protect policyholders, insureds, beneficiaries, annuitants, payees and assignees of life insurance policies, health insurance policies, annuity contracts and supplemental contracts against failure in the performance of contractual obligations due to the impairment or insolvency of the insurer issuing such policies.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990 Part III</Identifier>
        <ReturnReference>1</ReturnReference>
        <Explanation>The purpose of the organization is to protect policyholders, insureds, beneficiaries, annuitants, payees and assignees of life insurance policies, health insurance policies, annuity contracts and supplemental contracts against failure in the performance of contractual obligations due to the impairment or insolvency of the insurer issuing such policies.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>