Texas Code § 882.403

CONTINGENCY RESERVE REQUIREMENTS
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Sec. 882.403. CONTINGENCY RESERVE REQUIREMENTS. (a) A mutual life insurance company's contingency reserve as authorized by this subchapter must be:
(1) invested as provided by law; and
(2) used only to pay death claims and dividends to policyholders.
(b) If the interest and earnings from the investment of a company's contingency reserve exceed the amount of reserve authorized by Section 882.401 or 882.402 , the company shall pay the excess amount to the policyholders of the company in the form of dividends as provided by law.

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