Tenn. Code Ann. § 56-35-114

Every domestic insurer shall annually set apart, at the end of each year, into an account to be known as “Title Insurance Reserve,” an amount equal to ten percent (10%) of the risk rates collected, during the year then ending, by the insurer on account of the title insurance business, until the insurer has a fund totaling one hundred thousand dollars ($100,000). The reserve shall be maintained in the treasury of the insurer as additional security to holders of title insurance policies or guarantees issued by the insurer. The insurer shall, on or before March 1 of each year, furnish the commissioner a sworn statement, verified by its president and secretary and under its corporate seal, showing that the sum of ten percent (10%) of all the risk rates so received by it during the year ending on December 31 next prior thereto, has been duly set aside and is held by the insurer in the title insurance reserve.