Kentucky Revised Statutes
Includes enactments through the 2024 Regular Session
Chapter titles, centered headings, section catchlines, and explanatory notes are for informational purposes only and do not constitute any part of the law. For general laws governing construction of statutes, see KRS Chapter 446.
The KRS database was last updated on 11/20/2024
.6-005 "Accounting practices and procedures manual" and "SSAP" defined.
.6-010 "Assets" defined.
.6-020 Assets not allowed.
.6-030 Use of "wash" transactions -- Penalty.
.6-040 Liabilities, in general.
.6-050 Unearned premium reserve.
.6-060 Unearned premium reserve for marine and transportation insurance.
.6-070 Health insurance policy reserves.
.6-080 Title insurance reserves.
.6-090 Mortgage guaranty insurer to maintain statutory contingency reserve -- Release.
.6-100 Loss reserves -- Casualty insurance.
.6-110 Loss reserve -- Mortgage guaranty insurance.
.6-120 Short title.
.6-130 Calculation of reserve liabilities -- Application -- Exceptions -- Annual valuation.
.6-131 Definitions for KRS 304.6-130 to 304.6-180.
.6-132 Treatment of confidential information.
.6-133 Submission of required data -- Effective date of changes.
.6-134 Exemption of specific product forms or product lines.
.6-140 Minimum standards.
.6-141 Accident and health insurance contracts issued on or after the operative date of the valuation manual -- Application of KRS 304.6-130(2) minimum standard of valuation.
.6-143 Policies issued on or after the operative date of the valuation manual -- Application of KRS 304.6-130(2) minimum standard of valuation.
.6-145 Minimum standards -- Operative dates.
.6-150 Commissioners reserve valuation method defined.
.6-151 Principle-based valuation -- Required actions.
.6-155 Annuity and endowment contracts other than group annuity.
.6-160 Amount of aggregate reserves.
.6-170 Calculation of reserves.
.6-171 Requirement for actuarial opinion as to appropriate computation of reserves and related items and compliance with state law -- Opinions to be submitted annually -- Form and substance of opinions -- Administrative regulations.
.6-180 Deficiency reserve -- Recognition of premium deficiency reserve.
.6-190 Appraisals for mortgage loans.