Code of Alabama
Chapter 36 - Liabilities.
Section 27-36-5 - Active Life Reserve for Disability Insurance.

For all disability insurance policies, the insurer shall maintain an active life reserve which shall place a sound value on its liabilities under such policies and be not less than the reserve according to appropriate standards set forth in regulations issued by the commissioner and, in no event, less in the aggregate than the pro rata gross unearned premiums for such policies.

Structure Code of Alabama