Indiana Code Title 27. Insurance § 27-1-6-21

(1) A physical presence that provides economic benefit to the state.

(2) Complete records of the company's assets, transactions, and affairs in accordance with methods and systems that are customary or suitable to the kind or kinds of insurance transacted by the company, including all records required under IC 27-1-7-16.  Records may be maintained in a form that is physically or electronically available to the department within Indiana.

(1) The economic benefit to Indiana and Indiana communities offered by the domestication of the company.

(2) The costs that may be incurred by the state in regulating the company as a domestic company versus a foreign company.

(1) require the company to transfer its domicile under IC 27-1-6.5-2;   or

(2) annually impose an additional administrative fee on the company in an amount equal to the difference between the cost of regulating the company as a domestic company and the cost of regulating the company as a foreign company.  The fee shall be deposited in the department of insurance fund established by IC 27-1-3-28.