50 Ill. Adm. Code 8100.900
Impairment
Section 8100
Section 8100.900 Impairment
Impairment occurs:
a) when an insurer does not possess assets equal to at least its
total statutory liabilities; or
b) when its surplus as regards policyholders is 75% or less of
the paid-up capital as shown in the most recent annual statement of the company
on file with the Division.