(1) In no case shall a covered claim include any claim filed with the association, domiciliary receiver, ancillary receiver or liquidator, after the earlier of: Eighteen (18) months after the date of the order of liquidation; or
(2) The final date set by the court for the filing of claims against the liquidator or receiver of an insolvent insurer.
(3) In no case shall a covered claim include any claim filed with the association, domiciliary, or ancillary receiver or a liquidator for protection afforded under the insured's policy for incurred-but-not-reported losses.