Delaware Code
Subchapter II. Liabilities and Reserves
§ 1108. Health insurance policy reserves.

For all health 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 Delaware Code