Minn. Stat. § 60A.72

§ Subdivision 1. Records of transactions. For at least ten years after expiration of each contract of reinsurance transacted by the RB, the RB will keep a complete record for each transaction showing: (1) the type of contract, limits, underwriting restrictions, classes or risks, and territory; (2) period of coverage, including effective and expiration dates, cancellation provisions, and notice required of cancellation; (3) reporting and settlement requirements of balances; (4) rate used to compute the reinsurance premium; (5) names and addresses of assuming reinsurers; (6) rates of all reinsurance commissioners, including the commissions on any retrocessions handled by the RB; (7) related correspondence and memoranda; (8) proof of placement; (9) details regarding retrocessions handled by the RB including the identity of retrocessionaires and percentage of each contract assumed or ceded; (10) financial records, including, but not limited to, premium and loss accounts; and (11) when the RB procures a reinsurance contract on behalf of a licensed ceding insurer: (i) directly from any assuming reinsurer, written evidence that the assuming reinsurer has agreed to assume the risk; or (ii) if placed through a representative of the assuming reinsurer, other than an employee, written evidence that such reinsurer has delegated binding authority to the representative.

§ Subd. 2. Access by insurer. The insurer will have access and the right to copy and audit all accounts and records maintained by the RB related to its business in a form usable by the insurer.