A self-insurer who voluntarily withdraws its privileges or the privileges of a self-insured subsidiary shall: Provide written notice to the Commission by personal delivery or by certified mail, return receipt requested, including a: Recent actuarial report; Claims payment history for up to 5 years; and Current loss run; and Provide the date and time of the intended withdrawal and the carrier name, policy number, and effective date of coverage of the insurer assuming the risk. All former self-insurers and their guarantors shall remain responsible for any and all workers' compensation liabilities incurred during the self-insurance period. The incurred liabilities of a subsidiary or division are not subject to transfer to another entity through a sale unless the liabilities are to be fully covered under a workers' compensation insurance policy or a qualified self-insurance program.