Ohio Rev. Code § 3913.31
Payment or reimbursement of costs and expenses
September 16, 1997 House Bill 370 - 122nd General Assembly All costs and expenses of the process of a reorganization under sections 3913.25 to 3913.38 of the Revised Code shall be paid for or reimbursed by the mutual insurance company, the reorganized stock company, or an intermediate holding company.