§ 8712. Annual accounting; special contingency reserve

A policy purchased under this chapter shall provide for an accounting to the Office of Personnel Management not later than 90 days after the end of each policy year. The accounting shall set forth, in a form approved by the Office—

• (1) the amounts of premiums actually accrued under the policy from its date of issue to the end of the policy year;
• (2) the total of all mortality and other claim charges incurred for that period; and
• (3) the amounts of the insurers’ expense and risk charges for that period.