West Virginia Code § 33-21-23

Advancement and repayment of funds
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The attorney or other parties may advance to a reciprocal insurer upon reasonable terms
such funds as it may require from time to time in its operations. Sums so advanced shall not
be treated as a liability of the insurer, and, except upon liquidation of the insurer, shall not
be withdrawn or repaid except out of the insurer's realized earned surplus in excess of its
minimum required surplus. e

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