Delaware Code § 18-5924

Date rights fixed on liquidation
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The rights and liabilities of the insurer and of its creditors, policyholders, stockholders, members, subscribers and all other persons
interested in its estate shall, unless otherwise directed by the court, be fixed as of the date on which the order directing the liquidation
of the insurer is filed in the office of the clerk of the court which made the order, subject to the provisions of this chapter with respect
to the rights of claimants holding contingent claims.

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