Nev. Admin. Code § 681B.330
An insurer shall report all material nonrenewals, cancellations or revisions of agreements for ceded reinsurance, and all material new agreements for ceded reinsurance that affect the in-force life insurance business of the insurer, on a nonconsolidated basis unless the insurer is part of a consolidated group of insurers which uses a pooling arrangement or 100-percent reinsurance agreement that affects the solvency and integrity of the reserves of the insurer and the insurer ceded substantially all of its direct and assumed business to the pool. An insurer is deemed to have ceded substantially all of its direct and assumed business to a pool if the insurer has less than $1,000,000 total direct plus assumed written premiums during any calendar year that are not subject to the pooling arrangement, and the net income of the business not subject to the pooling arrangement represents less than 5 percent of the capital and surplus of the insurer.
Nev. Admin. Code § 681B.330
NRS 679B.130, 681B.280