Section 38a-927 - (Formerly Sec. 38-445). List of assets(a) As soon as practicable after the liquidation order but not later than one hundred twenty days thereafter, the liquidator shall prepare in duplicate a list of the insurer's assets. The list shall be amended or supplemented from time to time as the liquidator may determine. One copy shall be filed in the office of the clerk of the Superior Court and one copy shall be retained for the liquidator's files. All amendments and supplements shall be similarly filed.(b) The liquidator shall reduce the assets to a degree of liquidity that is consistent with the effective execution of the liquidation.(c) A submission to the court for disbursement of assets in accordance with section 38a-936 fulfills the requirements of subsection (a) of this section.Conn. Gen. Stat. § 38a-927