Nevada Revised Statutes Title 57. Insurance § 696B.440. Offsets

(a) The obligation of the insurer to such person would not at the date of the entry of any liquidation order or otherwise, as provided in NRS 696B.400, entitle him or her to share as a claimant in the assets of the insurer;

(b) The obligation of the insurer to such person was purchased by or transferred to such person with a view of its being used as an offset; or

(c) The obligation of such person is to pay an assessment levied against the members of a mutual insurer, or against the subscribers of a reciprocal insurer, or is to pay a balance upon the subscription to the capital stock of a stock insurer.