Tex. Ins. Code § 426.001
Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
A workers' compensation insurance company engaged in business in this state shall maintain reserves in an amount estimated in the aggregate to provide for the payment of all losses and claims incurred, whether reported or unreported. The company may not maintain reserves in an amount that is greater than reasonably necessary for that purpose.
Tex. Ins. Code § 426.001