RSA 411-A:23 Real Estate.

I. Except as provided in RSA 411-A:25, an insurer may invest in real estate only if used for the purposes or acquired in the manner, and within the limits, as follows:
(a) The building in which it has its principal office, the land upon which the building stands, and such other real estate as may be requisite for the insurer's convenient accommodation in the transaction of its business. The amount so invested shall not aggregate more than 10 percent of the insurer's assets.
(b) Real estate acquired in satisfaction of loans, mortgages, liens, judgments, decrees or debts previously owing to the insurer in the due course of its business.
(c) Real estate acquired in part payment of the consideration on the sale of other real estate owned by it, if such transaction shal