{"data":{"id":"us-ct/conn.-gen.-stat.-38a-92e","jurisdiction":"us-ct","citation":"Conn. Gen. Stat. § 38a-92e","heading":"Unearned premium reserve.","body":"Each licensed financial guaranty insurance corporation shall establish and maintain an unearned premium reserve calculated in accordance with the accounting requirements of the National Association of Insurance Commissioners Accounting Practices and Procedures Manual, version effective January 1, 2001, and subsequent revisions.","path":["TITLE 38a. INSURANCE","CHAPTER 698. INSURERS","PART IIb. FINANCIAL GUARANTY INSURANCE ACT"],"source_url":"https://www.cga.ct.gov/current/pub/chap_698.htm#sec_38a-92e","current_through":"Revised to January 1, 2026 (2026 Supplement to the General Statutes of Connecticut, applied over the base revision of January 1, 2025)","vintage":"","retrieved_at":"2026-09-06T19:07:12Z","sha256":"a0f62d4eb583fc7f2d623d0f9f1bacd198c7ec4bc8a3809f6918c94f2f6531ba","source_id":"us-ct","stale":false,"prev":"us-ct/conn.-gen.-stat.-38a-92d","next":"us-ct/conn.-gen.-stat.-38a-92f"},"notice":"GroundRules: Original legal text. Not legal advice."}