If—
(a) under section 395, 396, 397 or 398, a self‑insurer ( the self-insurer ) assumed the liability for, and the responsibility for management of, the tail claims of an eligible subsidiary of the self-insurer ( the subsidiary ); and
(b) the subsidiary ceases to be an eligible subsidiary of the self-insurer—
the self-insurer retains liability for, and the responsibility for management of, the tail claims of the subsidiary until the self-insurer ceases to be a self-insurer.
Subdivision 3—Employer that ceases to be self-insurer or otherwise to be liable for tail claims