Okla. Stat. tit. 36, § 36-660.7: Multiple mutual insurers — Joint application and plan

The concurrent reorganization of a domestic mutual insurer with

one or more mutual insurers, domestic or foreign, into a single

mutual insurance holding company, whether domestic or foreign, may

be accomplished by a joint application and a joint plan of

reorganization and may be approved by the Oklahoma Insurance

Commissioner by complying with the requirements of this act. The

Commissioner may determine that such other procedures are

unnecessary to avoid duplicative costs and efforts in satisfying the

requirements of this act and effectuating the reorganization.