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      <FootnoteTextInd>X</FootnoteTextInd>
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      <RevenueNotReportedFinclStmtAmt>0</RevenueNotReportedFinclStmtAmt>
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        <FormAndLineReferenceDesc>PART X, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ASSOCIATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS.</ExplanationTxt>
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        <ExplanationTxt>INTERACCOUNT LOAN 150,170. INTERACCOUNT TRANSFER 3,000,000.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART XII, LINE 2D - OTHER ADJUSTMENTS:</FormAndLineReferenceDesc>
        <ExplanationTxt>INTERACCOUNT LOAN 150,170. INTERACCOUNT TRANSFER 3,000,000.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBERS ARE ANY COMPANIES LICENSED TO SELL LIFE, HEALTH, ANNUITY, OR HEALTH MAINTENANCE ORGANIZATION INSURANCE PRODUCTS IN IOWA. THE NUMBER OF MEMBERS FLUCTUATES BASED ON THE NUMBER OF NEW LICENSES ISSUED AND THE NUMBER OF LICENSES THAT EXPIRE, ARE WITHDRAWN OR REVOKED. THE IOWA INSURANCE DIVISION IS IN CONTROL OF ISSUING THESE LICENSES, AND THE IOWA LIFE AND HEALTH INSURANCE GUARANTY ASSOCIATION HAS NO VOTE AS TO WHICH COMPANIES WILL BECOME MEMBERS.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7B</FormAndLineReferenceDesc>
        <ExplanationTxt>INDIRECTLY, AS MEMBER INSURERS ELECT DIRECTORS</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>G. THOMAS SULLIVAN, EXECUTIVE DIRECTOR, REVIEWS FORM 990 PRIOR TO SIGNATURE BY THE CHAIRMAN. A COPY OF FORM 990 IS PROVIDED TO ALL DIRECTORS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBERS ARE ASKED TO SIGN A STATEMENT CONFIRMING THEIR KNOWLEDGE OF THIS POLICY AND DISCLOSING CONFLICTS OF INTEREST, IF ANY.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THERE IS A WEBSITE THAT GIVES INFORMATION ON HOW TO OBTAIN ALL GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART XII, LINE 2C:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PROCESS HAS NOT CHANGED DURING THE YEAR.</ExplanationTxt>
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