(a) All mutual debts or mutual credits, whether arising out of one or more contracts between the insurer and another person in connection with any action or proceeding under this chapter, must be set off and only the balance shall be allowed or paid, except as provided by Subsection (b).
(b) A setoff may not be allowed in favor of any person if:
(1) the obligation of the insurer to the person:
(A) would not, at the date of the commencement of the delinquency proceeding, entitle the person to share as a claimant in the assets of the insurer; or
(B) was purchased by or transferred to the person:
(i) after the commencement of the delinquency proceeding; or
(ii) for the purpose of increasing setoff rights;
(2) the obligation of the insurer is owed to an affiliate of the person, or any other entity or association other than the person;
(3) the obligation of the person:
(A) is as a trustee or fiduciary; or
(B) is to pay:
(i) an assessment levied against the members of a mutual insurer, reciprocal or interinsurance exchange, or Lloyd’s plan; or
(ii) a balance upon a subscription to the capital stock of a capital stock insurance company; or
(4) the obligations between the person and the insurer arise from reinsurance transactions in which either the person or the insurer has assumed risks and obligations from the other party and then has ceded back to that party substantially the same risks and obligations.

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Terms Used In Texas Insurance Code 443.209

  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Fiduciary: A trustee, executor, or administrator.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Person: includes corporation, organization, government or governmental subdivision or agency, business trust, estate, trust, partnership, association, and any other legal entity. See Texas Government Code 311.005
  • Trustee: A person or institution holding and administering property in trust.

(c) The receiver shall provide an interested person with accounting statements identifying all debts that are due and payable. If a person owes the insurer amounts that are due and payable against which the person asserts a setoff of mutual credits that, in the future, may become due and payable from the insurer, the person shall promptly pay the amounts due and payable to the receiver. Notwithstanding any other provision of this chapter, the receiver shall promptly and fully refund, to the extent of a person’s prior payments under this section, any mutual credits that become due and payable to the person by the insurer.