5.  Adjustment of fair market value. (a)  Annual increase.-- Except as provided under subsection (c), the fair market value of total gross assets

§ 8368.5.  Adjustment of fair market value. (a)  Annual increase.-- Except as provided under subsection (c), the fair market value of total gross assets of a transferor as determined under section 8368.4 (relating to fair market value) shall increase annually until the earlier of: (1)  The date of the settlement, judgment or other discharge to which the limitations under section 8368.3 (relating to liability) are being applied. (2)  The date on which the adjusted fair market value is first exceeded by the cumulative amounts paid or committed to be paid by or on behalf of a successor business entity or a transferor after the time of merger or consolidation for which the fair market value of total assets is determined for purposes of section 8368.3, in connection with settlements, judgments or other discharges of successor asbestos-related liabilities. (b)  Rate.-- Any adjustment under subsection (a) shall be at the rate equal to the prime rate listed in the first edition of the Wall Street Journal published for each calendar year since the merger or consolidation plus 1% not compounded. (c)  Exception.-- No adjustment of the fair market value of total gross assets may be applied to any liability insurance as determined under section 8368.4.