Utah Code Title 31A. Insurance Code § 31A-18-108. Investment of excess surplus

(1) If an insurer has excess surplus, as defined under Section 31A-1-301, then to the extent of its excess surplus, the insurer may invest in a manner inconsistent with the limitations of Section 31A-18-106 or in other assets approved by the commissioner.

(2) This section does not empower any insurer to make investments that are:

(3) Each insurer has the burden of establishing the extent of its excess surplus.