Kentucky Revised Statutes
Includes enactments through the 2022 Special Session
The KRS database was last updated on 03/27/2023
.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 -- Conditions.
.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.