§ 304-6-005

304.6 -005 'Accounting practices and procedures manual' and 'SSAP' defined. As used in this subtitle, unless the context requires otherwise: (1) 'Accounting practices and procedures manual' means the accounting practices and procedures manual, as amended, published by the National Association of Insurance Commissioners; and (2) 'SSAP' means the statements of statutory accounting principles in the accounting practices and procedures manual. Effective: July 13, 2004 History: Created 2004 Ky. Acts ch. 24, sec. 10, effective July 13, 2004.