Wisconsin Administrative Code
Office of the Commissioner of Insurance
Chapter Ins 9 - Defined Network Plans
Subchapter II - Financial Standards for Health Maintenance Organizations or Limited Service Health Organizations
Section Ins 9.11 - Receivables from Individual Practice Association ("IPA")

After December 31, 1990, a health maintenance organization insurer shall value receivables, notes or obligations of individual practice associations as defined under s. 600.03(23g), Stats., at zero for all purposes including, but not limited to, the purpose of reports or statements filed with the office, unless the receivable, note or obligation is fully secured by a security interest in cash or cash equivalents held in a segregated account or trust.