Dividends -- annuities

24-A M.R.S. § 2522, under Chapter 29.

24-A M.R.S. § 2522

If an annuity or pure endowment contract, other than a reversionary, survivorship, or group annuity, is participating, there shall be a provision that the insurer shall annually ascertain and apportion any divisible surplus accruing on the contract.