West Virginia Code § 33-31A-8

Investments
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Notwithstanding the provisions of section five of this article, the assets of two or more
protected cells may be combined for purposes of investment, and such combination shall not
be construed as defeating the segregation of such assets for accounting or other purposes.
Sponsored captive insurance companies shall comply with the investment requirements
contained in article eight of this chapter, as applicable: Provided, That compeliance with such
investment requirements shall be waived for sponsored captive insurance companies to the
extent that credit for reinsurance ceded to reinsurers is allowed pursuarnt to section eleven,
article thirty-one of this chapter or to the extent otherwise deemed reasonable and
appropriate by the commissioner. Notwithstanding any other provision of this chapter, the
commissioner may approve the use of alternative reliable methods of valuation and rating.

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