North Carolina General Statutes
Article 10 - Miscellaneous Insurer Financial Provisions.
§ 58-10-5 - Stock acquired to be turned over to voting trust until all stock acquired; dividends repaid to corporation for beneficiaries.

58-10-5. Stock acquired to be turned over to voting trust until all stock acquired; dividends repaid to corporation for beneficiaries.
If a domestic stock life insurance corporation shall determine to become a mutual life insurance corporation it may, in carrying out any plan to that end under the provisions of G.S. 58-10-1, acquire any shares of its own stock by gift, devise, or purchase. And until all such shares are acquired, any shares so acquired shall be acquired in trust for the policyholders of the corporation as hereinafter provided, and shall be assigned and transferred on the books of the corporation to not less than three nor more than five trustees, and be held by them in trust and be voted by such trustees at all corporate meetings at which stockholders have the right to vote until all of the capital stock of such corporation is acquired, when the entire capital stock shall be retired and canceled; and thereupon, unless sooner incorporated as such, the corporation shall be and become a mutual life insurance corporation without capital stock. Said trustees shall be appointed and vacancies shall be filled as provided in the plan adopted under G.S. 58-10-1. Said trustees shall file with the corporation and with the Commissioner a verified acceptance of their appointments and declaration that they will faithfully discharge their duties as such trustees. After the payment of such dividends to stockholders or former stockholders as may have been provided in the plan adopted under G.S. 58-10-1, all dividends and other sums received by said trustees on said shares of stock so acquired, after paying the necessary expenses of executing said trust, shall be immediately repaid to said corporation for the benefit of all who are or may become policyholders of said corporation and entitled to participate in the profits thereof, and shall be added to and become a part of the surplus earned by said corporation, and be apportionable accordingly as a part of said surplus among said policyholders. (1937, c. 231, s. 2; 1991, c. 720, s. 4; 2011-284, s. 55.)

Structure North Carolina General Statutes

North Carolina General Statutes

Chapter 58 - Insurance

Article 10 - Miscellaneous Insurer Financial Provisions.

§ 58-10-1 - Stock to mutual insurer conversion.

§ 58-10-5 - Stock acquired to be turned over to voting trust until all stock acquired; dividends repaid to corporation for beneficiaries.

§ 58-10-10 - Mutual to stock insurer conversion.

§ 58-10-12 - Conversion plan requirements.

§ 58-10-20 - Scope.

§ 58-10-25 - Definitions.

§ 58-10-30 - Notice requirements.

§ 58-10-35 - Policyholder rights.

§ 58-10-40 - Effect of consent.

§ 58-10-45 - Commissioner's discretion.

§ 58-10-55 - Report.

§ 58-10-60 - Acquisitions and dispositions of assets.

§ 58-10-65 - Nonrenewals, cancellations, or revisions of ceded reinsurance agreements.

§ 58-10-75 - Purpose and legislative intent.

§ 58-10-80 - Definitions.

§ 58-10-85 - Establishment of protected cells.

§ 58-10-90 - Use and operation of protected cells.

§ 58-10-95 - Reach of creditors and other claimants.

§ 58-10-100 - Conservation, rehabilitation, or liquidation of protected cell companies.

§ 58-10-105 - No transaction of an insurance business.

§ 58-10-110 - Authority to adopt rules.

§ 58-10-120 - Definitions.

§ 58-10-125 - Policyholders position and capital and surplus requirements.

§ 58-10-130 - Unearned premium reserve.

§ 58-10-135 - Contingency reserve for mortgage guaranty insurers.

§ 58-10-140 - Report of policyholder's position.

§ 58-10-145 - Monoline requirement for mortgage guaranty insurers.

§ 58-10-150 - Statement of actuarial opinion.

§ 58-10-155 - Actuarial opinion summary.

§ 58-10-160 - Actuarial report and work papers.

§ 58-10-165 - Monetary penalties for failure to provide documents.

§ 58-10-170 - Qualified immunity of appointed actuary.

§ 58-10-175 - Confidentiality.

§ 58-10-185 - Purpose and scope.

§ 58-10-190 - Definitions.

§ 58-10-195 - General requirements related to filing and extensions for filing of annual audited financial reports and audit committee appointment.

§ 58-10-200 - Contents of annual audited financial report.

§ 58-10-205 - Designation of independent certified public accountant.

§ 58-10-210 - Qualifications of independent certified public accountant.

§ 58-10-215 - Consolidated or combined audits.

§ 58-10-220 - Scope of audit and report of independent certified public accountant.

§ 58-10-225 - Notification of adverse financial condition.

§ 58-10-230 - Communication of internal control related matters noted in an audit.

§ 58-10-235 - Accountant's letter of qualifications.

§ 58-10-240 - Definition, availability, and maintenance of independent certified public accountants' work papers.

§ 58-10-245 - Requirements for audit committees.

§ 58-10-246 - Internal audit function requirements.

§ 58-10-250 - Conduct of insurer in connection with the preparation of required reports and documents.

§ 58-10-255 - Management's report of internal control over financial reporting.

§ 58-10-260 - Exemptions and effective dates.

§ 58-10-265 - Canadian and British companies.

§ 58-10-275 - Definitions.

§ 58-10-280 - General provisions.

§ 58-10-285 - Application; contents; process.

§ 58-10-290 - Plan of reorganization.

§ 58-10-295 - Powers of the Commissioner.

§ 58-10-300 - Special financial requirements.

§ 58-10-305 - Reorganization of domestic mutual insurer with mutual insurance holding company.

§ 58-10-310 - Mergers of mutual insurance holding companies.

§ 58-10-315 - Stock offerings.

§ 58-10-320 - Regulation of holding company system.

§ 58-10-325 - Reporting of stock ownership and transactions.

§ 58-10-335 - Purpose.

§ 58-10-340 - Definitions.

§ 58-10-345 - Licensing; authority; confidentiality.

§ 58-10-347 - Provisional approval for a license.

§ 58-10-350 - Commissioner use of consultants and other professionals.

§ 58-10-355 - Organizational audit.

§ 58-10-360 - Designation of captive manager.

§ 58-10-365 - Names of companies.

§ 58-10-370 - Capital and surplus requirements.

§ 58-10-375 - Dividends and distributions.

§ 58-10-380 - Formation of captive insurance companies.

§ 58-10-385 - Governing board members, officers, and employees.

§ 58-10-390 - Conflict of interest.

§ 58-10-395 - Plan of operation change.

§ 58-10-400 - Insurance manager and intermediaries.

§ 58-10-405 - Annual reports.

§ 58-10-415 - Annual audit and statement of actuarial opinion.

§ 58-10-420 - Independent certified public accountants.

§ 58-10-425 - Deposit requirement.

§ 58-10-430 - Audits and Financial Analysis.

§ 58-10-435 - License suspension or revocation.

§ 58-10-440 - Investment requirements.

§ 58-10-445 - Reinsurance.

§ 58-10-450 - Membership in rating organizations; exemption from compulsory associations.

§ 58-10-455 - Taxation.

§ 58-10-460 - Adoption and amendment of rules by Commissioner.

§ 58-10-465 - Applicable provisions.

§ 58-10-475 - Supervision; rehabilitation; liquidation.

§ 58-10-480 - Authority for expenditure of public funds.

§ 58-10-485 - Violations and penalties.

§ 58-10-490 - Inactive captive insurance companies.

§ 58-10-495 - Captive insurance companies reinsuring life insurance policies.

§ 58-10-496 - Waiver or modification.

§ 58-10-500 - Forming a protected cell captive insurance company.

§ 58-10-505 - Additional filing requirements for applicant protected cell captive insurance companies.

§ 58-10-510 - Establishment of protected cells.

§ 58-10-512 - Incorporated protected cells.

§ 58-10-513 - Cell shares and cell dividends.

§ 58-10-515 - Participants in a protected cell captive insurance company.

§ 58-10-517 - Company to inform persons they are dealing with protected cell captive insurance company.

§ 58-10-520 - Combining assets of protected cells.

§ 58-10-525 - Application of supervision, rehabilitation, and liquidation provisions to protected cell captive insurance companies.

§ 58-10-530 - Establishment of branch captive insurance companies.

§ 58-10-535 - Security for payment of branch captive insurance company liabilities.

§ 58-10-545 - Filing of reports and statements.

§ 58-10-550 - Audit of a branch captive insurance company.

§ 58-10-555 - Creation of special purpose financial captives.

§ 58-10-560 - Controlling provisions when conflict exists; exemptions.

§ 58-10-565 - Application requirements.

§ 58-10-570 - Organization of an SPFC.

§ 58-10-575 - Minimum capital.

§ 58-10-580 - Authorized activities.

§ 58-10-585 - Establishment of protected cell accounts.

§ 58-10-590 - Protected cell accounts.

§ 58-10-595 - Issuing securities.

§ 58-10-600 - Asset management agreements.

§ 58-10-605 - Reinsurance.

§ 58-10-610 - No securities considered to be insurance or reinsurance contracts.

§ 58-10-615 - Disposition of assets; investment limitations.

§ 58-10-620 - Dividends.

§ 58-10-625 - Changes in plan of operation; filing of audit and statement of operation; audits.

§ 58-10-630 - Cessation of business.

§ 58-10-635 - Supervision, rehabilitation, or liquidation of SPFC.

§ 58-10-650 - Other laws applicable to captive insurance companies.

§ 58-10-655 - Commissioner to share information with Department of Revenue.

§ 58-10-700 - Purpose and scope.

§ 58-10-705 - Definitions.

§ 58-10-710 - Risk management framework.

§ 58-10-715 - ORSA requirement.

§ 58-10-720 - ORSA Summary Report.

§ 58-10-725 - Exemption.

§ 58-10-730 - Contents of ORSA Summary Report.

§ 58-10-735 - Confidentiality.

§ 58-10-740 - Sanctions.

§ 58-10-745 - Severability clause.

§ 58-10-755 - Purpose and scope.

§ 58-10-760 - Definitions.

§ 58-10-765 - Disclosure requirement and filing procedures.

§ 58-10-770 - Rules and regulations.

§ 58-10-775 - Contents of corporate governance annual disclosure.

§ 58-10-780 - Confidentiality.

§ 58-10-785 - NAIC and third-party consultants.

§ 58-10-790 - Sanctions.