2011 Utah Code
Title 31A Insurance Code
Chapter 18 Investments
Section 108 Investment of excess surplus.

31A-18-108. Investment of excess surplus.
(1) If an insurer has excess surplus, as defined under Section 31A-1-301, then to the extent of its excess surplus, the insurer may invest in a manner inconsistent with the limitations of Section 31A-18-106 or in other assets approved by the commissioner.
(2) This section does not empower any insurer to make investments that are:
(a) illegal; or
(b) prohibited under Section 31A-4-107.
(3) Each insurer has the burden of establishing the extent of its excess surplus.