Delaware Code § 18-1314

Common trust funds; mutual funds
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An insurer may invest in:
(1) A bank's common trust fund as defined in § 584 of the United States Internal Revenue Code of 1954 [26 U.S.C. § 584]; and

(2) The securities of any open-end or closed-end management type investment company or investment trust registered with the
Federal Securities and Exchange Commission under the Investment Company Act of 1940 [15 U.S.C. § 80a-1 et seq.] as from time to
time amended, if such investment company or trust has assets of not less than $25,000,000 as at date of investment by the insurer.

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