Wisconsin Code § 646.61

Disposal and transfer of assets
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(1) After termination of all liquidations under any account of s. 646.11 (2),
remaining assets in that account shall be redistributed among
those who paid assessments under rules promulgated to ensure
treatment that is as equitable to the contributing insurers as is
practicable. Partial distributions may be made to insurers who
were assessed after all claims against the fund arising from such
liquidations have been paid.
(2) To meet the needs of the fund the fund may temporarily
transfer assets from one account to another.

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