In the event a member of the association is placed in temporary or permanent receivership under order of a court of competent jurisdiction based on a finding of insolvency, and such member has been designated an impaired insurer by the Commissioner, and in the event an assessment is necessary in the year the insurer is declared impaired, the aggregate net amount not recovered from such insolvent insurer must be reallocated among the remaining members of the association in accordance with the method of determining participation as determined in the plan of operation.