Return on Policyholder Surplus (Return on Equity)

The sum of after-tax net income and unrealized capital gains, to the mean of prior and current year-end policyholder surplus, expressed as a percent. This ratio measures a company's overall after-tax profitability from underwriting and investment activity.

See Also: Return of minor children; Repatriation of remains; Renewable; Revocable beneficiary; Reserve;

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