D.C. Mun. Regs. tit. 6, r. 6-B2220
Any amount of premiums collected (as reported in Subsection 2219.1(c)(1) of this chapter) in excess of the sum of the costs incurred (as reported in Subsection 2219.1(c)(2) and (3) of this chapter) shall be held by the company issuing the policy as a special contingency reserve to be used by the company only for charges under the policy.
The special contingency reserve shall bear interest at a rate determined in advance of each policy period by the company from which the insurance was purchased under Section 2218 of this chapter and approved by the Director of the DCHR, as being consistent with the rates generally used by the company from which the insurance was purchased under Section 2218 of this chapter for similar funds held under other group life insurance policies.
When the Director of the DCHR, determines that the amount of the special contingency reserve is sufficient to provide for adverse fluctuations in future charges under the policy, any funds in excess of that amount may be used to increase benefits, to reduce premiums, or both, or may be deposited in the General Fund of the District.
When a policy is discontinued, any balance remaining in the special contingency reserve after all charges have been paid shall be deposited in the General Fund of the District.
D.C. Mun. Regs. tit. 6, r. 6-B2220