Indiana Code Title 27. Insurance § 27-5.1-4-6

(1) The articles of incorporation of the extended company must provide for the existence, maintenance, and use of the policyholder surplus.

(2) The policyholder surplus may be used only for the payment of losses and expenses considered necessary by the board of directors of the extended company.

(3) The existence or maintenance of the policyholder surplus does not relieve a policyholder of any assessment or other obligation that the:

(4) If the extended company is dissolved, the policyholder surplus must be treated in the same manner as any other asset of the extended company.