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Indiana Code 27-1-12-3.5. Intangible assets attributable to investment in subsidiary; exceptions

   Sec. 3.5. Goodwill, trade names, and other like intangible assets attributable to any investment in a subsidiary shall be admitted as assets except:

(1) to the extent that the aggregate amount thereof exceeds ten percent (10%) of the capital and surplus of the insurer as reported in its latest annual report filed with the commissioner;

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Terms Used In Indiana Code 27-1-12-3.5

  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • capital: means the aggregate amount paid in on the shares of capital stock of a corporation issued and outstanding. See Indiana Code 27-1-2-3
  • Commissioner: means the "insurance commissioner" of this state. See Indiana Code 27-1-2-3
  • insurer: means a company, firm, partnership, association, order, society or system making any kind or kinds of insurance and shall include associations operating as Lloyds, reciprocal or inter-insurers, or individual underwriters. See Indiana Code 27-1-2-3
(2) to the extent that any such asset is not being amortized ratably over a period of ten (10) years or less from the date of acquisition; and

(3) in determining the financial condition or solvency of an insurer under IC 27-9.

As added by P.L.160-1986, SEC.1.

Indiana Code 27-1-12.3-5. Nonapplicability of other laws

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Terms Used In Indiana Code 27-1-12.3-5

  • Policy loan: means :

    Indiana Code 27-1-12.3-1

  • Statute: A law passed by a legislature.
   Sec. 5. No statute other than this chapter applies to policy loan interest rates, except to the extent that a statute enacted after the 1981 regular session of the Indiana general assembly specifically provides otherwise.

As added by Acts 1981, P.L.240, SEC.1.