North Dakota Code § 26.1-03-03

Cooperative and assessment life associations - Valuation of policies
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Cooperative or assessment life associations must be admitted to transact business in this 
state upon compliance with the provisions of this title relating to the licensing and admission of 
life insurance companies without being required to value their policies in conformity with chapter 
26.1-35. These associations shall value their policies in the same manner as yearly renewable 
term policies are valued, according to the standard of valuation of life insurance policies 
prescribed by this title.

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