In addition to the information required in section 431:19-102(c) and (d), each sponsored captive insurance company applicant that segregates the risks of its participants through one or more protected cells shall file with the commissioner the following:
(1) All contracts or draft contracts between the sponsored captive insurance company and its participants;
(2) A description of the means by which the assets, liabilities, income, and expenses of each protected cell shall be segregated from those of other protected cells in the sponsored captive insurance company, and reported to the commissioner; and
(3) A fair and equitable plan for allocating direct and indirect expenses to each protected cell.