17:46B-18.Ā  Reserve for unpaid losses and loss expense
a.Ā  Each domestic title insurance company shall at all times establish and maintain, in addition to other reserves, a reserve:

(1) Against unpaid losses, and (2) against loss expense, and shall calculateĀ  such reserves by making a careful estimate in each case of the loss and lossĀ  expense likely to be incurred, by reason of every claim presented, pursuant toĀ  notice from or on behalf of the insured, of a title defect in or lien orĀ  adverse claim against the title insured, that may result in a loss or causeĀ  expense to be incurred for the proper disposition of the claim.Ā  The sums ofĀ  the items so estimated shall be the total amounts of the reserves againstĀ  unpaid losses and loss expenses of such title insurance company.

b.Ā  The amounts so estimated may be revised from time to time as circumstances warrant, but shall be redetermined at least once each year.

c.Ā  The amounts set aside in such reserves in any year shall be deducted inĀ  determining the net profits for such year of any title insurance company.

L.1975, c. 106, s. 18, eff. May 29, 1975.