ARSD 20:06:37:34. Reliance paragraph -- Examination of underlying assets and liability records completed

If the appointed actuary has examined the underlying asset and liability records, the reliance paragraph must also include the following: My examination included review of the actuarial assumptions and actuarial methods and of the underlying basic asset and liability records and those tests of the actuarial calculations that I considered necessary. I also reconciled the underlying basic asset and liability records to [exhibits and schedules listed as applicable] of the company's current annual statement.