EXCESS LINE PREMIUM TAX ALLOCATION SCHEDULE

Criteria for Tax Allocation of Risks Located Both Inside and Outside the

United States for Insurance Contracts That Have an Effective Date On

Or After July 21, 2011

CODE

CLASSIFICATION

ALLOCATE TO NEW YORK BY

PROPERTY INSURANCE:

01

Real Property (including buildings and

Insured value of structures and other property

other permanent additions)

in United States.

02

Personal Property (including inland marine)

Insured value of property permanently

or principally situated in United States.

03

Business Interruption, Time Element,

Insured time valued elements in United States.

or similar time valued coverages

04

Farmowners, Homeowners, and

Insured value of structures and other property

Businessowners (BOP)

in United States.

05

Aircraft

Insured value of aircraft principally hangared

or principally used in United States.

06

Motor Vehicle

Insured value of motor vehicles principally

garaged or principally used in United States.

07

Kidnap & Ransom

Number of insured employees

principally employed in United States.

08

Ocean Marine

None to New York.

FIDELITY AND SURETY:

11

Fidelity, Forgery, and other Indemity Bonds

Number of insured employees in United States.

12

Bankers Blanket Bonds

Number of insured employees in United States.

13

Performance Bonds

Total bond value of contracts in United States.

14

Other Surety Bonds

Total bond value of contracts in United States.

CREDIT INSURANCE:

21

Credit Insurance

Value of insured debt in United States.

RESIDUAL VALUE INSURANCE:

31

Residual Value Insurance

Allocate to value of underlying property.

LIABILITY INSURANCE:

41

Manufacturers and Contractors

Payroll in United States.

42

Premises Operations

Square footage of premises in United States.

43

Owners and Contractors Protective

Cost of contract in United States.

44

Products

Number of units manufactured in United States.

45

Completed Operations

Receipts in United States.

46

Municipalities, Public Authorities

Number of municipalities, etc. in United States.

and other Political Subdivisions

47

Child Care

Number of children in United States.

48

Contractual

If "stand alone" policy, value of sales in United States.

49

Recreational

Amount of gate receipts in United States.

50

Environmental Impairment

Number of units of exposure in United States.

51

Asbestos Abatement

Payroll in United States.

52

Employee/Member Benefit Program

Number of employees/members in United States.

53

Special Events

Number of events in United States.

54

Professional Liability

Number of insureds in United States.

55

Errors and Omissions

Revenues generated in United States.

DIRECTORS AND OFFICERS:

56-A

For-Profit Organization

Revenues generated in United States.

56-B

Not-for-Profit Organization

Number of directors and officers based in

United States.

57

Hospital, Nursing Home, and Adult Home

Number of beds in state plus one additional bed

for each 100 outpatient visits at locations in

United States.

58

Liquor Liability

Receipts from sales of alcoholic beverages in

United States.

59

Railroad Protective

Miles of track in United States.

60

Aircraft

Number of aircraft principally hangared

or principally used in United States.

61

Motor Vehicle

Number of motor vehicles principally

garaged or principally used in United States.

62

Umbrella

Classification of predominant coverage; except

if underlying coverages are divisible, then use

underlying classifications.

63

Excess Liability

If directly over primary, use underlying classifications.

If over umbrella, use method in Code 62.