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U.S. State Codes
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Utah
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Title 31A - Insurance Code
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Chapter 17 - Determination ...
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Part 4 - Valuation and Reserves
Part 4 - Valuation and Reserves
Section 401 - Valuation of assets.
Section 402 - Valuation of liabilities.
Section 404 - Credit allowed a domestic ceding insurer against reserves for reinsurance.
Section 404.1 - Asset or reduction from liability for reinsurance ceded by a domestic insurer to other assuming insurers.
Section 404.3 - Rules.
Section 404.4 - Transition -- Application to reinsurance agreement.
Section 405 - Fraternal rates and reserves.
Section 406 - Adjustment of reserves.
Section 407 - Accounting for repurchased shares.
Section 408 - Title insurance reserves.