Illinois Code § 215 ILCS 5/123C-26

Dividends.
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Sec. 123C-26. 
Dividends.
 
A. A captive insurance company shall notify the Director in writing when issuing policyholder dividends.
 
B. A captive insurance company, with the Director's approval, may issue dividends or distributions to the holders of an equity interest in the captive insurance company. The Director shall adopt rules to implement this subsection B.

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