Kansas Code § 40-2b18

Real estate investment trusts
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Any life insurance company heretofore or hereafter organized under any law of this state may invest by loans or otherwise, with the direction or approval of a majority of its board of directors or authorized committee thereof, any of its funds, or any part thereof in shares of beneficial interest in or obligations issued by a real estate investment trust qualified under sections 856 through 858 of the federal internal revenue code which meet the following qualifications:
(a) The obligations shown on the last published annual statement of such trust must meet the qualifications specified for corporate obligations in subsections (a) through (d) of K.S.A. 40-2b05;
(b) cash dividends have been paid during each of the last three (3) years preceding the date of acquisition;
(c) the shares are registered on a national securities exchange regulated under the securities exchange act of 1934 as amended;
(d) the trust shall have earnings in three (3) of the last five (5) years preceding date of acquisition;
(e) no insurance company shall own more than five percent (5%) of the total number of shares of any one such trust, nor invest more than two percent (2%) of its admitted assets in shares of any one such trust.
Shares in each trust which has over one-half ( 1 / 2 ) of its assets invested in ownership of real estate or which has such ownership as its stated investment objective shall be considered a real estate investment for purposes of conforming with the limitation on real estate ownership imposed in K.S.A. 40-2b10.

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