All costs and expenses of the process of a reorganization under sections 3913.25 to 3913.38 of the Revised Code shall be paid for or reimbursed by the mutual insurance company, the reorganized stock company, or an intermediate holding company.
Payment or reimbursement of costs and expenses
Ohio Rev. Code Ann. § 3913.31, under Chapter 3913 | Changes In Corporate Organization Or Status.
Ohio Rev. Code Ann. § 3913.31