Sec. 5. As used in this chapter, "risk" means a risk: (1) that is associated with a life insurance policy that is: (A) written by a ceding domestic life insurance company; or (B) assumed by a ceding domestic life insurance company from an affiliate; and (2) for which a ceding domestic life insurance company holds direct statutory reserves for the policy as required under IC 27-1-12-10.5 .
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