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Code · Oklahoma · Title 36 — Insurance

§36-5123. Asset or reduction from liability for ceded reinsurance -

447 words·~2 min read·/ok/title-36-insurance/36-5123·

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Security
An asset or a reduction from liability for the reinsurance ceded by a domestic insurer to an assuming insurer not meeting the requirements of Section 5122 of this title shall be allowed in an amount not exceeding the liabilities carried by the ceding insurer; provided, further, that the Commissioner may adopt by regulation pursuant to subsection B of Section 5124 of this title, specific additional requirements relating to or setting forth: the valuation of assets or reserve credits, the amount and forms of security supporting reinsurance arrangements described in subsection B of Section 5124 of this title and the circumstances pursuant to which credit will be reduced or eliminated.
The reduction shall be in the amount of funds held by or on behalf of the ceding insurer including funds held in trust for the ceding insurer, under a reinsurance contract with the assuming insurer as security for the payment of obligations thereunder, if the security is held in the United States subject to withdrawal solely by, and under the exclusive control of, the ceding insurer; or, in the case of a trust, held in a qualified
United States financial institution, as defined in subsection B of Section 5123.1 of this title. This security may be in the form of:
1. Cash;
2. Securities listed by the Securities Valuation Office of the National Association of Insurance Commissioners including those deemed exempt from filing as defined by the Purposes and Procedures Manual of the Securities Valuation Office and qualifying as admitted assets;
3. a. Clean, irrevocable, unconditional letters of credit,
issued or confirmed by a qualified United States
financial institution, as defined in subsection A of
Section 5123.1 of this title, effective no later than
December 31 of the year for which the filing is being
made, and in the possession of, or in trust for, the
ceding insurer on or before the filing date of its
annual statement.
b. Letters of credit meeting applicable standards of
issuer acceptability as of the dates of their issuance
or confirmation shall, notwithstanding the issuing or
confirming institution's subsequent failure to meet
applicable standards of issuer acceptability, continue
to be acceptable as security until their expiration,
extension, renewal, modification or amendment,
whichever first occurs; or
4. Any other form of security acceptable to the Insurance Commissioner. Added by Laws 1992, c. 178, § 37, eff. Sept. 1, 1992. Amended by Laws 1995, c. 52, § 1, emerg. eff. April 10, 1995; Laws 2000, c. 169, § 3, eff. Nov. 1, 2000; Laws 2002, c. 307, § 33, eff. Nov. 1, 2002; Laws 2016, c. 298, § 2, eff. Nov. 1, 2016; Laws 2022, c. 154, § 6, eff. Nov. 1, 2022.
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