Indiana Code § 27-14.5-4-12

When plan of reorganization or plan to issue stock is effective
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Sec. 12. (a) A plan of reorganization is effective when: (1) the commissioner has issued the permit for completion of organization of the mutual insurance holding company; and (2) the certificate of authority for the reorganized insurer has been: (A) issued by the commissioner under this chapter; and (B) recorded in the office of the county recorder of the county in which the principal office of the reorganized insurer is located.       (b) A plan to issue stock is effective on the date on which the stock is issued in compliance with this article.

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