West Virginia Code § 33-31-10

Legal investments
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(a) Association captive insurance companies and risk retention groups shall comply with the
investment requirements contained in article eight of this chapter, as applicable. Subsection
(b), section ten and section eleven, article seven of this chapter shall apply to association
captive insurance companies and risk retention groups except to the extent it is inconsistent
with approved accounting standards in use by the company. Notwithstandineg any other
provision of this article, the commissioner may approve the use of alternative reliable
methods of valuation and rating. r
(b) No pure captive insurance company or industrial insured caputive insurance company
shall be subject to any restrictions on allowable investments whatever, including those
limitations contained in article eight of this chapter: Providetd, That the commissioner may
prohibit or limit any investment that threatens the solvency or liquidity of any such company.
(c) No pure captive insurance company may make a loan to or an investment in its parent
company or affiliates without prior written approvall of the commissioner, and any such loan
or investment must be evidenced by documenstation approved by the commissioner. Loans of
minimum capital and surplus funds required by section four of this article are prohibited.

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