Each licensed financial guaranty insurance corporation shall establish and maintain an unearned premium reserve calculated in accordance with the accounting requirements of the National Association of Insurance Commissioners Accounting Practices and Procedures Manual, version effective January 1, 2001, and subsequent revisions.(P.A. 93-136, S. 6; P.A. 00-30, S. 8, 14.)History: P.A. 00-30 added requirement that unearned premium reserve be 'calculated in accordance with the accounting requirements of the National Association of Insurance Commissioners Accounting Practices and Procedures Manual, version effective January 1, 2001, and subsequent revisions', and deleted prior method for calculating unearned premium reserve, effective January 1, 2001. Each licensed financial guaranty insurance corporation shall establish and maintain an unearned premium reserve calculated in accordance with the accounting requirements of the National Association of Insurance Commissioners Accounting Practices and Procedures Manual, version effective January 1, 2001, and subsequent revisions.(P.A. 93-136, S. 6; P.A. 00-30, S. 8, 14.)History: P.A. 00-30 added requirement that unearned premium reserve be 'calculated in accordance with the accounting requirements of the National Association of Insurance Commissioners Accounting Practices and Procedures Manual, version effective January 1, 2001, and subsequent revisions', and deleted prior method for calculating unearned premium reserve, effective January 1, 2001.
Connecticut Legal Code
§ 38a-92e
Connecticut Title 38a — Connecticut law
Source: https://www.cga.ct.gov/current/pub/chap_698.htm#sec_38a-92e· Version 2026