House amendment makes the following change to the 4th edition:

 Amends GS 105-228.4A(d) to add language providing that the tax on assumed reinsurance premiums is not payable in connection with the exchange of assets and liabilities between insurers if both insurers are under common control and the Commissioner of Insurance verifies that the exchange is part of a plan to cease operations of one insurer and the insurers' intent is to renew/maintain business with the captive insurance company.