Okla. Stat. tit. 36, § 36-2134: Reinsurance, mutual insurers

A. A domestic mutual insurer may accept reinsurance for the

same kinds of insurance and within the same limits as it is

authorized to transact direct unless such reinsurance is prohibited

by its articles of incorporation.

B. A domestic mutual insurer may reinsure all or any part of

its business in force, or all or any part of a major class thereof,

with another insurer, stock or mutual, by an agreement or

reinsurance treaty. Any reinsurance of all its business or all of a

major class of its business shall be subject to the approval of the

Insurance Commissioner.