A person, instead of the insurer, shall file the reports required by section 44-3,107 if: (1) He fails to make the reports required by section 44-3,107.02; or (2) His indirect beneficial ownership in the equity securities of a domestic stock insurer through a holding company, together with the amount of such equity securities of which he is otherwise directly or indirectly the beneficial owner, aggregate more than ten percent of the outstanding equity securities of a domestic stock insurer.
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