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      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>true</FSAuditedInd>
      <AuditCommitteeInd>true</AuditCommitteeInd>
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          <CityNm>DOVER</CityNm>
          <StateAbbreviationCd>DE</StateAbbreviationCd>
          <ZIPCd>19904</ZIPCd>
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        <IRCSectionDesc>GOV</IRCSectionDesc>
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        <PurposeOfGrantTxt>STATE REQUIREMENT</PurposeOfGrantTxt>
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        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PURPOSE OF THE ASSOCIATION IS IS TO PROTECT POLICY OWNERS, INSUREDS, BENEFICIARIES, ANNUIANTS, PAYEES AND ASSIGNEES OF LIFE INSURANCE POLICIES, HEALTH INSURANCE POLICIES, ANNUITY CONTRACTS, SUBJECT TO CETTAIN LIMITATIONS, AGAINST FAILURE IN THE PERFORMANCE OF CONTRACTIONAL OBLIGATIONS DUE TO IMPAIRMENT OF INSOLVANCY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4D</FormAndLineReferenceDesc>
        <ExplanationTxt>TO PROTECT PERSONS SPECIFIED IN THE DELAWARE INSURANCE CODE AGAINST FAILURE IN THE PERFORMANCE OF CONTRACTURAL OBLIGATIONS, UNDER CERTAIN INSURANCE POLICIES AND ANNUITY CONTRACTS BECAUSE OF IMPAIRMENT OR INSOLVENCY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990, PART VI, SECTION A, LINE 6 THE ASSOCIATION'S MEMBERSHIP CONSISTS OF ALL LICENSED INSURERS IN THE STATE OF DELAWARE THAT WRITE ANY TYPE OF INSURANCE TO WHICH CHAPTER 44 OF THE DELAWARE INSURANCE CODE APPLIES. MEMBERS HAVE SUCH RIGHTS AS PRESCRIBED IN CHAPTER 44 OF THE DELAWARE INSURANCE CODE. FORM 990, PART IV, LINE 12 THE ASSOCIATION PREPARES ITS FINANCIAL STATEMENTS IN CONFORMITY WITH ACCOUNTING PRACTICES RECOMMENDED BY THE ACCOUNTING ISSUES COMMITTEE OF THE NATIONAL ORGANIZATION OF LIFE AND HEALTH INSURANCE GUARANTY ASSOCIATIONS, WHICH IS A COMPREHENSIVE BASIS OF ACCOUNTING OTHER THAN ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBERS VOTE BY PROXY AND COMMISSIONER APPROVES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7B</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBERS VOTED IN BY PROXY VOTE AND APPROVED BY THE COMMISSIONER.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FORM 990 IS PREPARED BY THE INDEPENDENT ACCOUNTING FIRM RETAINED BY THE ASSOCIATION WITH IMPUT FROM THE ASSOCIATION'S EXECTIVE DIRECTOR AND CONTROLLER. ONCE A PRELIMINARY DRAFT OF THE FORM 990 IS COMPLETED, IT IS PROVIDED TO THE BOARD OF DIRECTORS FOR THEIR REVEW AND COMMENTS. ANY COMMENTS RECEIVED FROM THE BOARD OF DIRECTORS ARE THEN CONSIDERED. FINAL ADJUSTMENTS, IF NEEDED, ARE MADE TO THE FORM 990. THE FORM IS THEN FILED WITH THE INTERNAL REVENUE SERVICE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>ANNUALLY EACH MEMBER OF THE BOARD, THE ASSOCIATION'S AUDITORS, OUTSIDE COUNSEL AND CONTRACTORS COMPLETE A CONFLICT OF INTEREST QUESTIONAIRE, WHICH IS REVIEWED BY THE ASSOCIATION'S OUTSIDE COUNSEL, EXECUTIVE DIRECTOR AND THE CHAIRMAN OF THE BOARD TO DETERMINE IF ANY CONFLICT EXISTS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE EXECUTIVE DIRECTOR'S PERFORMANCE AND COMPENSATION ARE REVIEWED BY THE BOARD OF DIRECTORS ON AN ANNUAL BASIS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>WHEN APPROPRIATE, DOCUMENTS WILL BE DELIVERED IN AN AGREED MANNER UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XI</FormAndLineReferenceDesc>
        <ExplanationTxt>PER CHAPTER 44 OF THE DELAWARE INSURANCE CODE, " THE MEMBERS OF THE BOARD OF DIRECTORS SHALL BE SELECTED BY MEMBER INSURERS SUBJECT TO THE APPROVAL OF THE COMMISSIONER."</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XII</FormAndLineReferenceDesc>
        <ExplanationTxt>SOME DECISIONS OF THE BOARD OF DIRECTORS ARE SUBJECT TO MEMBER APPROVAL OR TO THE APPROVAL OF THE DELAWARE INSURANCE COMMISSIONER PER CHAPTER 44 OF THE DELAWARE INSURANCE CODE.</ExplanationTxt>
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