§ 86. Catastrophe surplus and reserves for workers' compensation. Ten
per centum of the premiums collected from employers insured in the fund
for workers' compensation shall be set aside for the creation of a
surplus until such surplus shall amount to the sum of one hundred
thousand dollars, and thereafter five per centum of such premiums, until
such time as in the judgment of the commissioners such surplus shall be
sufficiently large to cover the catastrophe hazard. Thereafter the
contribution to such surplus may be reduced or discontinued conditional
upon constant maintenance of a sufficient surplus to cover the
catastrophe hazard. Reserves shall be set up and maintained adequate to
meet anticipated losses and carry all claims and policies to maturity,
which reserves shall be computed to reflect the present values, at five
percent interest per annum, of the determined and estimated unpaid
losses, and other requirements computed in accordance with such rules as
shall be approved by the superintendent of financial services.