Mississippi Code
Mississippi Mutual Insurance Company Conversion, Reorganization and Merger Act
§ 83-31-125. Liquidation account to be created

The conversion plan may provide for the creation of a liquidation account for the benefit of members in the event of voluntary liquidation after conversion in an amount equal to the surplus of the mutual insurance company, exclusive of the principal amount of any surplus note, on the last day of the quarter immediately preceding the date of adoption of the conversion plan.