3.__Special assessment.__The association may establish a special assessment rate if necessary to cover a deficiency in the expenses and losses of the association not funded through premiums.__The special assessment rate is subject to the approval of the superintendent.

4.__Determination of assessment.__The board shall make reasonable efforts to ensure that each covered person is counted only once with respect to an assessment.__For that purpose, the board shall adopt procedures by which affiliated insurers calculate their assessment on an aggregate basis and procedures to ensure that each covered person is counted only once.__The board may verify each insurer's assessment based on annual statements and other reports determined necessary by the board.__ The board may use any reasonable method of estimating the number of covered persons of an insurer if the specific number is unknown.

5.__Excess funds.__If assessments and other receipts by the association, board or plan administrator exceed the actual losses and administrative expenses of the plan, the board shall hold the excess as interest and may use those excess funds to offset future losses or to reduce plan premiums. As used in this subsection, "future losses" includes reserves for claims incurred but not reported.

6.__Failure to pay assessment.__The superintendent may suspend or revoke, after notice and hearing, the certificate of authority to transact insurance in this State of any member insurer that fails to pay an assessment.__As an alternative, the superintendent may levy a penalty on any member insurer that fails to pay an assessment when due.__In addition, the superintendent may use any power granted to the superintendent by this Title to collect any unpaid assessment.

§3908.__Availability of coverage

The association shall offer a choice of 2 or more coverage options through the plan as set out in section 3909, subsections 1 and 2. The plan takes effect October 1, 2005.__Policies offered through the association must be available for sale February 1, 2006.__The association shall directly insure the coverage provided by the plan, and the policies must be issued through the plan administrator.