Section 491.052 - Computation of Reinsurance Reserves for Certain Insurers(a) On December 31 of each year, or as soon as practicable after that date, the department shall, in accordance with Section 491.051, compute the reinsurance reserve for all unexpired risks of each insurer organized under the laws of this state or engaged in the business of insurance in this state.(b) This section does not apply to: (4) inland marine insurance;(5) lightning insurance; orAdded by Acts 2005, 79th Leg., Ch. 727, Sec. 1, eff. 4/1/2007.