R.I. Gen. Laws § 27-20.1-14: Reserves.

Any corporation organized under this title shall maintain total reserves for dental services, separate and distinct from reserves for other health services, in a dollar amount sufficient to pay claims for dental services and operating expenses for not less than one month. Those reserves shall be computed as of each March 31, June 30, September 30, and December 31, and a report setting forth the computation shall be submitted to the director of the department of business regulation together with the corporation’s Rhode Island quarterly or annual statement to the insurance commissioner of the state of Rhode Island.