Hello,
I apologize, your question was sent to the Life mailbox by mistake, but I believe the treatment of salary expense is reasonable for a P&C insurer as well. I can't really think of any justification that it would be different. Line 8.1 of the U&I Exhibit part 3, should include all salary, overtime and bonus compensation for all company employees, and the cost of temporary help services utilized. An exception is building maintenance salaries that are included in line 21, real estate expenses.
Regards,
Lisa Mullen
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