Nevada Revised Statutes
Chapter 692B - Formation and Capitalization of Domestic Stock and Mutual Insurers; Financing of Insurers and Holding Companies
NRS 692B.050 - "Insurance holding corporation" defined; Massachusetts trusts.

1. As used in this Code, an insurance holding corporation is a corporation, whether or not incorporated under the laws of this state, owning or holding, or proposing to own or hold, a controlling stock interest in a domestic stock insurer. Shares owned directly or indirectly by the corporation or by its subsidiary or affiliate corporation, firm or organization, or by its officers, directors or principal stockholders, shall be deemed to be owned or held by the corporation for the purposes of this section.
2. For the purposes of this chapter that type of organization known as a "Massachusetts trust" shall be deemed to be a corporation.
(Added to NRS by 1971, 1784)

Structure Nevada Revised Statutes