Illinois Code § 215 ILCS 5/169.2

Acquiring and acquired corporations under a plan of exchange to be
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separate.

 
The domestic stock insurance company acquired under a plan of exchange
and the acquiring corporation are in all respects separate and distinct
corporations, with neither corporation having any liability to the
creditors or policyholders, if any, or shareholders of the other, for any
acts or omissions of the officers, directors or shareholders of either or
both of such corporations.

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