Okla. Stat. tit. 36, § 36-1508: Reserves for accident and health insurance

For all accident and health policies the insurer shall maintain

an active life reserve which shall place a sound value on its

liabilities under such policies and which shall not be less than the

reserve according to the standards set forth in regulations issued

by the Commissioner and, in no event, less than the pro rata gross

unearned premium reserve for such policies.