West Virginia Code
Article 3A. State of Entry for Foreign Insurers
§33-3A-4. Maintenance of Trust Account

The assets in the trust account shall be known as "trusteed assets" and shall at all times be in an amount equal to the U.S. branch's reserves and other liabilities plus the minimum capital and surplus, or authorized control level risk based capital, whichever is greater, required to be maintained by a domestic insurer licensed to do the same kind of insurance.