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Statutory Accounting (Tables)
12 Months Ended
Dec. 31, 2021
Statutory Accounting [Abstract]  
Statutory Basis Net Income and Capital Surplus
The following table reflects UG’s statutory basis net income and capital and surplus (shareholders’ equity) as of December 31:

2021
 
2020
Net income
$
450,976
 
$
6,258,945
Capital and surplus
 
64,726,088
   
70,605,156