Section 3805 - General surplus; special contingent surplus(a) The Commissioner may determine, at his/her discretion, the amount of a general surplus, if any, that the dental plan organization shall be required to maintain.(b) A dental plan organization utilizing in the aggregate the services of more than 10 full-time equivalent dentists shall accumulate and maintain a special contingent surplus in excess of its assets over liabilities the rate of 2 percent annually of its net contract and certificate income until the surplus totals $50,000.63 Del. Laws, c. 49, §1; 70 Del. Laws, c. 186, § 1.;