17:48D-7. Special contingent surplus for organizations using more than 20 full-time dentists A dental plan organization utilizing in the aggregate the services of more than 20 full-time equivalent dentists shall accumulate and maintain a special contingent surplus in excess of its assets over liabilities at the rate of 2% annually of its net contract and certificate income until the surplus totals $100,000.00. L.1979, c. 478, s. 7.
New Jersey Legal Code