West Virginia Code § 33-3A-4

Maintenance of trust account
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The assets in the trust account shall be known as "trusteed assets" and shall at all times be
in an amount equal to the U.S. branch's reserves and other liabilities plus the minimum
capital and surplus, or authorized control level risk based capital, whichever is greater,
required to be maintained by a domestic insurer licensed to do the same kind of insurance.

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