Okla. Stat. tit. 36, § 660.7

Multiple mutual insurers - Joint application and plan. The concurrent reorganization of a domestic mutual insurer with one or more mutual insurers, domestic or foreign, into a single mutual insurance holding company, whether domestic or foreign, may be accomplished by a joint application and a joint plan of reorganization and may be approved by the Oklahoma Insurance Commissioner by complying with the requirements of this act. The Commissioner may determine that such other procedures are unnecessary to avoid duplicative costs and efforts in satisfying the requirements of this act and effectuating the reorganization.