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More formally, the authors consider a solution to the stochastic differential equation  \\[  U_t = X_t - \\delta\\int_0^t \\mathbf{1}_{\\{U_s>b >}ds,\\quad t\\geq 0,  \\]  where \\(X_t\\) is a L\u00e9vy process, \\(b\\) is a predetermined level. The solution of this equation may be thought of as the aggregate of the insurance risk process, when the dividends are paid out at a rate \\(\\delta\\) whenever it exceed the level \\(b\\).  The authors show that refracted L\u00e9vy processes exist as strong solutions to the above stochastic differential equation whenever \\(X\\) is a spectrally negative L\u00e9vy process. Further they investigate the dynamics of such processes and establish a suite of identities, written in terms of scale functions, related to one- and two-sided exit problems. 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