New York Laws
Article 14 - Investments
1402 - Minimum Capital or Minimum Surplus to Policyholder Investments.

(b) Not less than sixty percent of the amount of the required minimum
capital or surplus to policyholder investments shall consist of the
types specified in paragraphs one and two hereof:
(1) Obligations of the United States or of any agency thereof provided
such agency obligations are guaranteed as to principal and interest by
the United States.
(2) Direct obligations of this state or of any county, district or
municipality thereof.
(3) Direct obligations of any state of the United States.
(4) Obligations secured by first mortgage loans which meet the
standards specified in paragraph four of subsection (a) of section one
thousand four hundred four of this article on property located in this
state.