(215 ILCS 5/268) (from Ch. 73, par. 880)
    Sec. 268. Guarantee fund.
    (1) Any domestic company subject to the provisions of this article may provide for a guarantee fund in the minimum sum of $10,000 and the maximum sum of $300,000, for the purpose of its business or to enable it to comply with any requirements of the law. Such guarantee fund and such interest thereon as may have been agreed upon, not exceeding 7% per annum, shall not be a liability or claim against the company or any of its assets except as herein provided and such interest shall be paid and such principal shall be retired only out of the earned surplus of the company. No part of such principal shall be retired unless the earned surplus derived from contracts permitted to be written by this Code is at least equal to the amount of such guarantee fund retired. No promotion or commission expense of any kind shall be paid or allowed in connection with the raising of such guarantee fund and the amount of such guarantee fund together with interest thereon and any portion thereof retired during the year shall be reported in each annual statement.
    (2) Nothing in this section shall be construed to mean that a company may not borrow money; but the amount so borrowed with accrued interest thereon shall be carried by the company as a liability.
(Source: Laws 1959, p. 1147.)