West Virginia Code § 33-31-20

Branch captive insurance company formation
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(a) A branch captive may be established in this state in accordance with the provisions of
this article to write in this state only insurance or reinsurance of the employee benefit
business of its parent and affiliated companies which is subject to the provisions of the
federal Employee Retirement Income Security Act of 1974 and set forth in 29 U. S. C.§ 1001,
et seq., as amended. In addition to the general provisions of this article, thee provisions of
sections twenty-one through twenty-five, inclusive, of this article shall apply to branch
captive insurance companies. r
(b) No branch captive insurance company shall do any insuranceu business in this state unless
it maintains the principal place of business for its branch operations in this state.

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