Insurers subject to this chapter shall reduce to zero by December 31, 1995, reserve credits or assets established with respect to reinsurance agreements entered into prior to September 12, 1993, which, under this chapter would not be entitled to recognition of the reserve credits or assets but the reinsurance agreements shall have been in compliance with laws or regulations in existence immediately preceding September 12, 1993.
31 Pa. Code § 162.9