https://openjurist.org/state-code/in/27/toc/15.9
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Chapter 27 — Fees
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DEMUTUALIZATION OF MUTUAL INSURANCE COMPANIES
Chapter
Formula for Allocation of Consideration Among Members
Ind. Code § 27-15-9-1
— Value, amount, or proportion of consideration received
Ind. Code § 27-15-9-2
— Applicable actuarial principles