40 Pa. Stat. § 154
Said title insurance reserve fund shall be invested by such companies in first mortgage or other securities designated by law as legal investments for trust funds, and such investment of any accumulated reserve shall be made whenever such accumulation shall amount to one thousand dollars.
Said mortgages or other such securities so held shall be carried at cost price, but in no case at more than market price, and, in case there shall be a depreciation in the market price of any such securities, such company shall make good any such depreciation by the addition of other legal investments, so that the said fund may always be maintained at the full amount required by clause (b) of this section. Such companies shall have the right to withdraw from said fund any mortgages or other securities so held therein, by crediting the fund the amount at which such mortgages or securities are valued therein, provided there are immediately substituted therefor other first mortgages or other securities designated by law as legal investments for trust funds.
The securities constituting a reserve fund shall be ear-marked and kept separate and apart from the other assets of the company. The income of the reserve fund shall become part of the general assets of the company.
40 P.S. § 154