Georgia Code Title 33. Insurance § 33-14-124

(1) The name of the dividing insurer;

(2) A statement disclosing whether the dividing insurer will survive the division;

(3) The name of each resulting insurer;

(4) The date on which the division is to be effective, which shall not be more than 90 days after the dividing insurer has filed the certificate of division with the Secretary of State;

(5) A statement that the division was approved by the dividing insurer in accordance with Code Section 33-14-122;

(6) A statement that the division was approved by the Commissioner in accordance with Code Section 33-14-123;

(7) A statement that the dividing insurer provided, not later than ten business days after the dividing insurer filed the plan of division with the Commissioner, reasonable notice to each insurer or reinsurer that is party to a reinsurance contract allocated in the plan of division;

(8) If the dividing insurer will survive the division, any amendment to its articles of incorporation approved as part of the plan of division;

(9) For each new insurer created by the division, its articles of incorporation, which need not state the name or address of an incorporator of a corporation; and

(10) A reasonable description of the capital, surplus, other property, and policies and other liabilities of the dividing insurer that are to be allocated to each resulting insurer.