Utah Code § 31A-5-507

Conversion of assessable to nonassessable and nonassessable to assessable
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mutuals.

(1) When an assessable mutual accumulates enough surplus to satisfy the financial requirements
for the operation of a nonassessable mutual, it may apply for a certificate of authority
authorizing it to sell nonassessable policies. The commissioner shall issue a certificate of
authority designating it a nonassessable mutual, if the commissioner finds that the applicant
satisfies the requirements of the law and that the issuance of nonassessable policies will
not endanger the interests of its insureds or the public. Policies issued after the issuance
of this certificate of authority are nonassessable. Existing policies remain in effect and are
nonassessable.
(2) A nonassessable mutual may apply to the commissioner for a certificate of authority
designating it an assessable mutual. The commissioner shall issue the certificate if the law
permits the corporation to issue assessable policies and if the commissioner finds that the
conversion will not endanger the interests of insureds or the public. All policies issued after
conversion are assessable, unless otherwise provided by contract.

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