Texas Code § 841.412

MINIMUM AUTHORIZED INVESTMENT REQUIREMENT AFTER CREDIT FOR REINSURANCE; LETTERS OF CREDIT; GUARANTIES
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Sec. 841.412. MINIMUM AUTHORIZED INVESTMENT REQUIREMENT AFTER CREDIT FOR REINSURANCE; LETTERS OF CREDIT; GUARANTIES. (a) A limited purpose subsidiary life insurance company shall hold investments authorized under Subchapters C and D, Chapter 425 , exclusive of investments in affiliates, in an amount that at least equals the sum of:
(1) the minimum capital and surplus requirements of Section 841.410 ;
(2) the risk-based capital requirements adopted by the commissioner; and
(3) reserves calculated using generally accepted accounting principles.
(b) Subject to compliance with Subsection (a) and notwithstanding Chapter 425 , a limited purpose subsidiary life insurance company may reduce the amount of the company's excess reserves on account of:
(1) reinsurance that complies with Chapter 493 ;
(2) a letter of credit that complies with Section 493.104 (b)(2)(C); or
(3) guaranties from a holding company or an affiliated company as provided by Section 841.417 .
(c) Notwithstanding Subsection (b), a limited purpose subsidiary life insurance company may hold guaranties from a holding company or an affiliated company as provided by Section 841.417 as an admitted asset with an offsetting increase in special surplus funds to support excess reserves only.

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