Indiana Code § 27-1-40-2

"United States branch"
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Sec. 2. As used in this chapter, "United States branch" means: (1) an entity that is considered, for purposes of this chapter, to be a domestic company through which insurance business is transacted in the United States by an alien company; and (2) the alien company's assets and liabilities that are attributable to the insurance business transacted in the United States.

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