Regulations for Establishment and Administration of Insurance Enterprises Article 25

Before an insurance enterprise adopts a resolution to dissolve it shall first draft a concrete plan to safeguard the interests of the proposers, insureds, and beneficiaries of its insurance contracts and file it with the competent authority for approval.
中文原文 保險業設立許可及管理辦法第25條
保險業決議解散前,應先擬訂維護其保險契約要保人、被保險人及受益人權益之具體計畫,報請主管機關核准。

English translation for reference only; the Chinese text prevails. Not legal advice.