Iowa Code § 518.25

Surplus
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An association organized under this chapter before July 1, 2009, shall atall times maintain a surplus of not less than fifty thousand dollars or one-tenth of one percent of the gross risk inforce, whichever isgreater. An association organized under this chapter on or after July 1, 2009, shall at all times maintain a surplus of not less than one hundred thousand dollars or one-tenth of one percent of the gross risk in force, whichever is greater.

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