Indiana Code § 27-15-11-4

Sufficiency of assets
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Sec. 4. The assets allocated to the closed block, together with the revenue from the closed block, must be reasonably sufficient to: (1) support the business in the closed block until the time the last policy in the closed block has terminated, including payment of claims and those expenses and taxes as are specified in the plan of conversion; and (2) provide for: (A) continuation of dividend scales in effect on the date the board of directors adopted the resolution proposing the plan of conversion, if the experience underlying those scales continues; and (B) appropriate adjustments in the scales if the experience changes.

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