Current through Reg. 50, No. 187; September 24, 2024
(1) A tax
is imposed on insurance premiums or assessments, including membership fees,
finance charges, and policy fees and gross deposits received from subscribers
to reciprocal or interinsurance agreements, and on annuity premiums or
considerations, received during the preceding calendar year. Such tax is
imposed no matter whether the insurer possesses a valid Florida certificate of
authority, if the issuing or collecting insurer would have been required to
obtain a certificate of authority prior to issuing these policies and contracts
or collecting premiums on them. The administration, auditing, collection, and
enforcement of the insurance premium taxes and assessments are vested in the
Department of Revenue, with the exception of taxes under Chapters 175 and 185,
F.S., where the Department's only functions are collection and maintenance of a
database. "Policies and premiums" respectively mean and include those policies
or other contracts or agreements effecting and evidencing insurance, and
premiums and other considerations for such policies as described and
contemplated by the provisions of Sections
624.509 and
624.510, F.S.; or any other
sections subject to the provisions of Section
624.509, F.S. Per-policy fees
charged under Section
626.7451(11),
F.S., by licensed managing general agents fall under the definition of
"premiums" as defined in Section
627.403, F.S., and are subject
to premium tax as set forth in Section
624.509, F.S.
(a) A tax at the rate of 1.75 percent of the
gross amount of receipts for insurance premiums and assessments shall be
applied to the following types of policies:
1.
Life and health insurance policies covering Florida residents.
2. Policies and contracts covering property,
subjects, or risks located, resident, or to be performed in Florida (except
annuity policies and contracts).
3.
Reciprocal insurance under Chapter 629, F.S.
4. Prepaid limited health services contracts
issued under Chapter 636, F.S.
5.
Insurance issued by a risk retention group certified in Florida under Part XIX,
Chapter 627, F.S.
6. Insurance
issued by a legal expense insurance corporation under Chapter 642,
F.S.
7. Insurance issued by a
captive or industrial captive insurer under Part V, Chapter 628, F.S.
8. Surety insurance issued by a licensed
surety company.
9. Insurance issued
by a joint underwriting association (JUA) or joint underwriting plan (JUP)
under Part I, Chapter 627, F.S. Note: Each JUA/JUP may elect to pay premium
taxes on the premiums received on its behalf or may elect to have the member
insurers to whom the premiums are allocated pay the premium taxes where the
member insurer had written the policy. The JUA/JUP is required to notify the
member insurers and the Department of Revenue by January 15 of each year
concerning how these taxes are to be treated. Notification to the Department of
Revenue must be in the form of a letter stating its intentions. The letter is
to be attached to the Insurance Premium Tax Return, Form DR-908. Additionally,
JUA/JUP's which elect to pay the tax must file an Insurance Premium Tax Return,
Form DR-908, by March 1 of each year to report the association's or plan's
premium receipts and to remit the tax. These tax returns will be considered
amended returns if they are the second return of the taxable year for the
JUA/JUP. The first return is the January 15 notification. However, if the
JUA/JUP is able to file a complete return and remit any required tax by the
January 15 notification date, a subsequent return is not
required.
(b) Annuity
policies or contracts. A tax at the rate of 1 percent shall be applied on the
gross receipts on annuity policies or contracts paid by holders thereof in
Florida.
1. The premium tax authorized by
this section shall not be imposed upon receipts of annuity premiums or
considerations paid by holders in this state if the tax savings derived are
credited to annuity holders.
2. As
used in this subsection, the term "holders" shall include employers
contributing to an employee's pension, annuity, or profit sharing
plan.
3. This tax is assessed and
must be accrued by the insurer when the annuity premium is received, not when
the annuity benefits are due and payable or when the annuity is otherwise
terminated. For the purposes of this subparagraph, annuity premiums are
received when consideration is remitted by one wishing to purchase an annuity
contract and is subsequently accepted by an insurer as payment for the issuance
of an annuity contract to a named individual annuitant. Such remittances may
either be in the form of a lump sum payment or a series of payments. Each
payment is subject to the tax described in this section.
(c) A tax at the rate of 1.6 percent of the
gross premiums, contributions, and assessments received by the following shall
be applied:
1. Commercial self-insurance fund
under Section 624.475, F.S.
2. Group self-insurance fund under Section
624.4621,
F.S.
(d) A tax at the
rate of 1.6 percent of the gross premiums, contributions, or assessments
received by the following shall be applied:
1.
Medical Malpractice Self-Insurance under Section
627.357, F.S.
2. Assessable Mutual Insurers under Section
628.6015, F.S.
3. Corporation Not for Profit Self-Insurance
Funds under Section 624.4625, F.S.
4. Public Housing Authorities Self-Insurance
Funds under Section 624.46226,
F.S.
(e) Dividends
payable under insurance policies that, at the option of the holders of such
policies, are applied to purchase paid-up additions, are not additional gross
receipts of the insurer for purposes of the insurance premium tax contained in
Section 624.509,
F.S.
(2) Installments of
tax. An estimated tax shall be filed on April 15, June 15, and October 15 of
each year which shows the estimated amount of tax due for the preceding
quarter, except the June 15 installment shall be for the period ending June 30;
payment of that estimated amount shall be made at the time the report is filed.
No credit for any of the allowable credits may be made against the insurer's
premium tax until the annual premium tax return is filed. Taxpayers may not
credit any estimated tax payments against their estimated premium tax. Any
estimated payment credits not taken when available cannot be carried forward or
carried back. On or before March 1 in each year, an annual return shall be
filed showing, by quarters, the gross amount of receipts taxable for the
preceding year and the installment payments made during the year. A final
payment of tax due for that year shall be made at the time the taxpayer files
his annual return. A 10 percent penalty shall be imposed on any underpayment or
late payment due and payable with the annual return. Installments of tax are
applicable to taxes imposed by Sections
175.101,
185.08,
252.372,
624.4621,
624.475,
624.509,
624.510,
624.515,
627.357,
628.6015,
629.5011 and
636.066, F.S.
(a) The installment of the estimated premium
tax due shall not be less than 90 percent of the amount finally shown to be due
in any quarter, as evidenced by the annual report, without deductions for any
credits. The 90 percent is based on the actual tax paid for that year, as
evidenced by the annual return, after allowable credits. The 90 percent will be
determined by computing the gross tax due for each quarter, direct premiums
written times the tax rate, less 25 percent of the allowable credits as
evidenced by line 2 of the first page of the annual return filed for that year
times 90 percent. However, the taxpayer has the option of paying, in each
installment, 27 percent of the amount of annual tax reported, after allowable
credits, on his return for the previous year without penalty or interest
applying. If a return was not filed for the previous year, the installments
must meet the 90 percent requirement. If the tax is not paid in this manner, a
10 percent penalty shall be imposed on each underpayment or late payment of tax
due and payable for that quarter. If the installment is based on 27 percent of
the amount of the annual tax reported on the return for the preceding year and
the installment payment is remitted to the Department after the due date, the
installment shall be based on the 90 percent requirement instead of the 27
percent method. Any underpayment or delinquent payment shall be subject to a
penalty of 10 percent, and interest from the due date until paid.
(b)
1.
Contributions to eligible nonprofit scholarship-funding organizations (SFOs)
for insurance premium tax reduce the amount required to meet the prior year
exception referenced in paragraph (a). For taxable years beginning before
January 1, 2019, the specific prior year exception amount reduced by a
contribution to an SFO is determined by the date of contribution on the
certificate of contribution issued by the SFO. For taxable years beginning on
or after January 1, 2019, a taxpayer may, after earning a tax credit under
Section 624.51055, F.S., reduce any
estimated payment in the taxable year by the amount of the credit. Cross
reference: rule Chapter 12-29, F.A.C.
2. Example: An insurer remitted three
estimated payments of $20, 000 each on April 13, 2018; June 15, 2018; and
October 15, 2018. The taxpayer also made three $10, 000 contributions to an SFO
and was issued three certificates of contribution on April 13, 2018; June 15,
2018; and October 15, 2018. For the prior insurance premium tax year ending
December 31, 2017, tax of $100, 000 was reported on the return [Form DR-908
Line 11 (Total Tax Due) less the sum of Line 9 (Filing Fees) and Line 10
(Commercial/Residential Policy Surcharge]. Taxpayer's prior year exception
computation is as follows:
|
Due dates of installments:
|
(1st)
4/15/2018
|
(2nd)
6/15/2018
|
(3rd)
10/15/2018
|
|
Current year: Total cumulative amount paid (or
credited) from the beginning of the taxable year through the installment date
indicated.
|
20,000.00
|
40,000.00
|
60,000.00
|
|
(a) Prior year exception amount.
|
27% of tax
27,000.00
|
54% of tax
54,000.00
|
81% of tax
81,000.00
|
|
(b) Cumulative donations made to SFOs from the
beginning of the taxable year through the installment date indicated.
Certificate of contribution must be issued on or before installment due
date.
|
10,000.00
|
20,000.00
|
30,000.00
|
|
(c) The prior year exception adjusted for the credit
for contributions to SFOs per Section
1002.395(5)(f),
F.S., equals (a) less (b).
|
17,000.00
|
34,000.00
|
51,000.00
|
|
Installment meets prior year exception? To answer
Yes, Current year must equal or exceed Prior year (c).
|
Yes
|
Yes
|
Yes
|
Taxpayer has met the prior year exception for all three
installments through a combination of estimated payments and SFO credit so that
estimated tax penalty and interest will not apply to any of the three
installments.
3. Example: An
insurer remitted three estimated payments of $20, 000 each on April 15, 2019;
June 14, 2019; and October 15, 2019. The taxpayer also made three $10,000
contributions to an SFO and was issued three certificates of contribution on
April 19, 2019; October 18, 2019; and February 14, 2020. For the insurance
premium tax year ending December 31, 2019, tax of $100,000 is reported on the
return [Form DR-908 Line 11 (Total Tax Due) less the sum of Line 9 (Filing
Fees) and Line 10 (Commercial/Residential Policy Surcharge)]. Taxpayer's prior
year exception computation is as follows:
|
Due dates of installments:
|
(1st)
4/15/2019
|
(2nd)
6/15/2019
|
(3rd)
10/15/2019
|
|
Current year: Total cumulative amount paid (or
credited) from the beginning of the taxable year through the installment date
indicated.
|
20,000.00
|
40,000.00
|
60,000.00
|
|
(a) Prior year exception amount.
|
27% of tax
27,000.00
|
54% of tax
54,000.00
|
81% of tax
81,000.00
|
|
(b) Cumulative donations timely made to SFOs for the
taxable year. Certificate of contribution must be issued for the taxable
year.
|
30,000.00
|
30,000.00
|
30,000.00
|
|
(c) The prior year exception adjusted for the credit
for contributions to SFOs per Section
1002.395(5)(f),
F.S., equals (a) less (b).
|
0.00
|
24,000.00
|
51,000.00
|
|
Installment meets prior year exception? To answer
Yes, Current year must equal or exceed Prior year (c).
|
Yes
|
Yes
|
Yes
|
Taxpayer has met the prior year exception for all three
installments through a combination of estimated payments and SFO credit so that
estimated tax penalty and interest will not apply to any of the three
installments.
(c)
When any taxpayer fails to pay any amount due or any portion thereof, on or
before the due date when the tax or installment of tax shall be required by law
to be paid, interest shall be added to the amount due at the rate of interest
established pursuant to Section
213.235, F.S., and Rule
12-3.0015, F.A.C. (prorated
daily).
(d) Interest accrues from
the due date until paid.
(3) Credits Against the Tax.
(a)
1. The
corporate income tax imposed under Chapter 220, F.S., which is, or should have
been, filed and paid by an insurer shall discharge the liability for the
insurance premium tax imposed under Section
624.509, F.S., for the annual
period in which such tax payment is, or should have been made, to the extent of
the maximum allowed. Any insurer issuing policies insuring against loss or
damage from the risks of fire, tornado, and certain casualty lines may take a
credit against gross premium receipts tax for the excise tax(es) imposed by
Sections 175.101 and
185.08, F.S.
2.
a. When
an insurer is required to file a corporate income tax return where the due date
and extended due date are in different calendar years, the due date, or the
extended date when a valid extension of time is made of said Florida return,
determines the annual period in which such tax payments should have been
made.
b. For example, a Florida
corporate income tax return for tax year ending August 31, 2013, is due,
without extension, on December 1, 2013. Since the Florida corporate income tax
return is due on or before December 31, 2013, the insurer should include the
amount of tax due on the return in computation of the corporate income tax
credit on its 2013 insurance premium tax return (Form DR-908, which is due
March 1, 2014). If, however, the insurer extended the due date of the Florida
corporate income tax return to June 1, 2014, and did not file and pay the
return on or before December 31, 2013, the amount of tax due on the return is
included in the computation of the corporate income tax credit on its 2014
insurance premium tax return (Form DR-908, which is due March 1,
2015).
3. If a taxpayer
is required to amend its corporate income tax liability under Chapter 220,
F.S., the taxpayer shall amend its corresponding insurance premium tax return
for the tax year in which it claimed, or was entitled to claim the credit
provided in Section 624.509(4),
F.S., for the corporate income tax paid for that tax year. The taxpayer shall
file an amended insurance premium tax return and pay additional tax due, if
any, or claim a refund, if any, as provided in Section
624.50921,
F.S.
(b) Salaries.
Fifteen percent of the amount paid in salaries by the insurer to employees
located or based in Florida may be credited against the net tax imposed by
Section 624.509, F.S.
1. Salaries include only amounts paid
directly to employees and do not include commissions paid to employees located
or based in Florida.
2. Employees
are those covered under Chapter 443, F.S., Unemployment Compensation, by the
insurer taking the credit, a service representative, a supervising or managing
general agent, and an adjuster or claims investigator, as defined in Section
626.015, F.S.
3. Salary credit shall be allowed only to the
extent that:
a. The employees are not
disqualified under Section
624.509(5),
F.S.;
b. The employees are located
or based in Florida; and
c. The
insurer claiming the credit is the employer, as defined in Section
443.036, F.S., of the claimed
employees, and said insurer satisfies the Chapter 73B-10, F.A.C., filing
requirements.
4.
Employees do not include independent contractors or any persons whose duties
require them to have a valid insurance license issued under the Florida
Insurance Code.
5. The wages paid
to an individual who is employed directly by an employment agency, such as a
temporary agency or a leasing company, are not included.
6. Net tax is the tax imposed under Section
624.509(1),
F.S., after deductions for the corporate income tax imposed under Chapter 220,
F.S., and for gross premium receipts tax payable for firefighters' pension
trust funds under Section
175.101, F.S., and police
officers' retirement funds under Section
185.08, F.S.
7. Salary Tax Credit Exceptions.
a. Section 624.509(5)(b)4., F.S., allows an
affiliated group of corporations that created a service company within its
affiliated group on July 30, 2002, to allocate the salary of each service
company employee covered by contracts with affiliated group members to the
companies for which the employees perform services. If the service company was
not created within the affiliated group on the specific date, July 30, 2002,
this alternative tax credit calculation cannot be used.
b. Section 624.509(5)(a)2., F.S., allowed
insurers and their affiliated groups to make an irrevocable election on or
before August 1, 2005, to make an alternative salary tax credit calculation
based in part upon the 2002 amount of salary tax credit correctly computed
under the law. If the insurer and its affiliated group did not make a timely
election (on or before August 1, 2005) to use this alternative method, this
alternative salary tax credit cannot be used.
c. Unless funding is specifically provided by
the Legislature for a specific tax year, the alternative salary tax credit
calculation in Section 624.509(5)(b)5., F.S., is not
valid.
(c)
Assessments Credited Against the Tax.
1.
a. Payments made by an insurance carrier,
group self-insurer, or commercial self-insurance fund, for assessments made
pursuant to Section 440.51, F.S., shall be allowed
as a deduction against the amount of any other tax levied by the state upon the
premiums, assessments, or deposits for workers' compensation insurance on
contracts or policies of said insurance carrier, self-insurer, or commercial
self-insurance fund.
b. If an
insurance carrier, group self-insurer, or commercial self-insurance fund
receives a refund of a previously paid assessment under Chapter 440, F.S., for
which it claimed a credit on a previously filed insurance premium tax return,
the insurance carrier, group self-insurer, or commercial self-insurance fund
shall file an amended insurance premium tax return and pay the additional tax,
if any, for the year in which the credit was originally claimed pursuant to
Section 624.50921,
F.S.
2.
a. Insurers who have paid an assessment to
the Florida Life and Health Insurance Guaranty Association (Association) may
claim a credit for part of such assessment as provided in Section
631.72, F.S. Any credits not
taken or utilized when available cannot be carried forward.
b.
(I) When
the Association refunds money to an insurer from a previous assessment that was
paid by the insurer, and the insurer had claimed credit or partial credit
against its insurance premium tax or corporate income tax for that previous
payment to the Association, the insurer is required to pay part of that refund
to the Department of Revenue pursuant to Section
631.72, F.S.
(II) Example. ABC Insurance Company paid a
$300, 000 Class B assessment to the Association in 1998. On its 1999 - 2004
insurance premium tax returns, ABC claimed credits of $15, 000 ($300, 000 X
.05) each year for its 1998 payment to the Association. The total credit taken
by ABC, based on the 1998 Association assessment, was $90, 000 ($15, 000 per
year for 6 years). In 2005, the Association issued ABC a refund of $30, 000
from the 1998 assessment. In accordance with Section
631.72(3),
F.S., a $9, 000 payment is due to the Department of Revenue in 2005 from that
refund ($30, 000 X .05 X 6 years). The $9, 000 that is due to the Department of
Revenue in 2005 is a repayment of the credits that the insurer had already
claimed in tax years 1999 through 2004 against its insurance premium tax or
corporate income tax for the $30, 000 that was refunded by the Association. For
tax years 2005 and thereafter, ABC should only use a payment of $270, 000 to
the Association for its 1998 assessment when computing its credit for payments
to the Association.
c.
(I) When an insurer surrenders its
certificate of authority and ceases doing business in Florida, all uncredited
Association assessments for the current tax year and future tax years may be
credited against the insurer's final insurance premium tax return or final
corporate income tax return pursuant to Section
631.72, F.S. Florida Life and
Health Insurance Guaranty Association credits do not transfer from an insurer
that is merged or acquired out of existence to a surviving insurer.
(II) Example. XYZ Insurance Company paid a
$100, 000 Class B assessment to the Association in 2004, which results in a
credit of $5, 000 per year for 2005 through 2024. On its 2005 insurance premium
tax return, XYZ Insurance Company only claimed a $3, 000 credit for its payment
to the Association in 2004 because it had very little direct written premium
during calendar year 2005. In 2006, XYZ Insurance Company surrendered its
certificate of authority to the Florida Office of Insurance Regulation. On its
2006 final insurance premium tax return or its final corporate income tax
return, XYZ Insurance Company may claim a credit of $5, 000 for the 2004
payment to the Association and an accelerated credit of $90, 000 (total credit
of $95, 000 for the 2004 payment to the
Association).
(d) Community Contribution Tax Credit.
1. Who May Claim the Credit. Any taxpayer who
has received prior approval from the Department of Economic Opportunity,
Division of Strategic Business Development for its community contribution to
any revitalization project undertaken by an eligible sponsor, shall be allowed
a credit of 50 percent of the contribution. The total annual credit under this
section applied against the tax due under Section
624.509 or
624.510, F.S., for a calendar
year, may not exceed $200, 000. The valuation of the contribution determined by
the Department of Economic Opportunity, Division of Strategic Business
Development shall be used in the computation of the credit.
2. When to Claim the Credit. The credit shall
be claimed in the taxpayer's taxable year in which the contribution is paid or
the transfer of the asset is completed, whichever is later.
3. Carryovers of Community Contribution Tax
Credit.
a. If a credit granted in a tax year
exceeds the tax liability for that year, the unused credit may be carried
forward for a period not to exceed 5 years.
b. The community contribution tax credit
carryover, which is created in a given year because of an annual contribution,
may not exceed the annual $200, 000 credit limitation. However, the total
carryover for all years may be greater than $200, 000.
4. Recordkeeping Requirements. Every
corporation claiming the community contribution tax credit must retain a copy
of each approved application for tax credit obtained from the issuing agency
for as long as the contents are material for administrative purposes. The
retention of records is generally controlled by Section
213.35, F.S., which requires
records to be kept until the expiration of time for the Department of Revenue
to make an assessment under Section
95.091(3),
F.S.
(e) Credit for
Contributions to Nonprofit Scholarship-Funding Organizations. See rule Chapter
12-29, F.A.C., for provisions on credits against the tax for contributions made
to eligible nonprofit scholarship-funding organizations.
(4) The maximum allowable credit for
corporate income tax and salaries cannot exceed sixty-five percent of the tax
due under Section 624.509(1),
F.S., after deducting the taxes paid under Sections
175.101 and
185.08, F.S., and assessments
pursuant to Section 440.51, F.S.
(5) Any insurer paying assessments made under
Section 440.51, F.S., shall be allowed
to take such amounts as a deduction against the amount of any other tax levied
by the state upon the premiums, assessments, or deposits for workers'
compensation insurance on contracts or policies of said insurance carrier,
self-insurer, or commercial self-insurance fund.
(6) Credits and deductions against the tax
imposed by Sections 624.509 and
624.510, F.S., shall be taken in
the following order:
(a) Deductions for
assessments under Section
440.51, F.S.
(b) Credits for taxes paid under Sections
175.101 and
185.08, F.S.
(c) Credits for corporate income taxes paid
under Chapter 220, F.S.
(d) Salary
tax credit.
(e) All other available
credits and deductions.
(f) A
refund will not be created by credits.
(7)
(a)
Changes to any of the taxes or assessments allowed as a credit to the IPT
because of a refund, assessment, or voluntary disclosure, will result in
amended credits to the year in which the taxpaying event occurred according to
the time schedule for its occurrence in the ordinary course of
events.
(b) For example, if an
insurer's 1992 Florida corporate income tax (CIT), which could be claimed as a
credit against its 1993 IPT, is increased because of a Department audit
conducted in 1994, the increased CIT credit is to be reflected in the insurer's
1993 IPT.
(8) The gross
amount of receipts subject to tax under the provisions of paragraph (1)(a) of
this rule does not include the following:
(a)
Premiums of reinsurance accepted and returned premiums or
assessments.
(b) Amounts sufficient
to recoup any assessments that have been paid by the insurer to defray deficits
of a joint underwriting association or assigned risk plan under Sections
627.311 and
627.351, F.S., net of any
earnings returned to the insurer by the association or plan. This recoupment
provision is only applicable to insurers whose rates are filed with the Office
of Insurance Regulation under Section
627.062,
627.0651 or
627.072, F.S.
(c) Service warranty or motor vehicle service
agreement premiums or assessments received by an insurer or service agreement
company under the provisions of Chapter 634, F.S.; however, such premiums or
assessments are subject to Florida sales and use tax under Section
212.0506, F.S.
(d) Crop insurance premiums received on or
after January 1, 1994, if in accordance with the Federal Crop Insurance Act, 7
U.S.C. §1501 et seq.
(e)
1. Premiums received by an orphan insurer.
However, if an orphan insurer receives a COA, such insurer would then be
subject to Florida's IPT, not only on any new policies written, but also on the
current premiums received from previously issued orphan policies. Under such
circumstances, the insurer would be taxed using the same rate and installment
period requirements that are provided for authorized insurers.
2. For purposes of this rule, an "orphan
insurer" is an insurer which does not possess a COA to write insurance in
Florida but which services Florida insureds, following the issuance of an
insurance policy to such insureds in another state. Also, "orphan policies" are
those policies issued by an orphan insurer.
(f) No deductions shall be made for:
1. Reinsurance assigned or transferred to
other insurers.
2. Monies paid upon
surrender of policies or certificates for cash surrender value.
3. Discounts or refunds for direct or prompt
payment of premiums or assessments.
4. Dividends of any nature or amount paid and
credited or allowed to holders of insurance policies and certificates, or
surety, indemnity, or reciprocal or interinsurance contracts or
agreements.
Rulemaking Authority 213.06(1), 220.183(4)(d), 288.99(11)
(2010), 624.5105(4)(b),
1002.395(13)
FS. Law Implemented 175.101, 175.1015, 175.121, 175.141, 185.08(3), 185.085,
185.10, 185.12, 213.05, 213.235, 220.183(3), 288.99(11) (2010),
624.4621,
624.46226,
624.4625,
624.475,
624.509,
624.5092,
624.50921,
624.510,
624.5105,
624.51055,
624.511,
624.518,
624.519,
624.520(2),
626.7451(11),
627.3512,
627.357(9),
628.6015,
629.5011,
634.131,
634.313(2),
634.415(2),
1002.395
FS.
New 2-3-80, Formerly 12B-8.01, Amended 3-25-90, 4-10-91,
2-18-93, 6-16-94, 10-19-94, 1-2-96, 12-9-97, 6-2-98, 4-2-00, 10-15-01, 8-1-02,
6-20-06, 9-1-09, 4-26-10, 6-6-11, 1-25-12, 7-28-15, 1-6-20,
1-1-24.
