The aggregate of the amounts set aside in this reserve in any calendar year as adjustments to the insurer's statutory or unearned premium reserve pursuant to § 58-25-24 shall be released from the reserve and restored to net profits, or equity if the additions required by § 58-25-24 reduced equity directly, over a period not exceeding ten years pursuant to the following table: Year of Addition Release Year 1 Equally over ten years Year 2 Equally over nine years Year 3 Equally over eight years Year 4 Equally over seven years Year 5 Equally over six years Year 6 Equally over five years For purposes of this section, year is the calendar year following the year of first application of § 58-25-22.

Source: SL 2002, ch 239 , § 4.