Maryland Code § IN-5-503

Section IN-5-503
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(a) The eligibility of an investment shall be determined as of the date of the
making or acquisition of the investment.
(b) An investment limitation that is based on the amount of assets or
particular funds of a life insurer shall relate to those assets or funds as shown by:

(1) the annual statement of the life insurer as of the December 31
immediately preceding the date of acquisition of the investment by the life insurer;
or
(2) a current financial statement of the life insurer that reflects the
result of merger or consolidation with another insurer, bulk reinsurance, or change
in capitalization.

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