# Insurance (GIN)

## Title 5. Assets, Liabilities, Reserves, and Investments of Insurers

### Subtitle 9. Reinsurance

#### Section 5-903

Credit for reinsurance shall be allowed a domestic ceding insurer as either an asset or a reduction from liability on account of reinsurance ceded if the reinsurer meets the requirements of this subtitle.

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Md. Code Ann., Ins. (as displayed at mgaleg.maryland.gov, October 16, 2026)