BROWN, Justice.
Appellant State Farm Mutual Automobile Insurance Company appeals from a judgment assessing a twelve percent penalty and attorney's fees against it for failure to pay $25,000 in underinsured motor vehicle coverage to Lindsay Thomas within the time specified in the policy under Ark. Code Ann. § 23-79-208 (Repl.1992). We decline to reach the merits of this appeal due to the failure of State Farm to show compliance with Ark.R.Civ.P. 54(b).
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