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In no case shall a covered claim include any claim filed with the association, domiciliary receiver, ancillary receiver or liquidator, after the earlier of:
Eighteen (18) months after the date of the order of liquidation; or
The final date set by the court for the filing of claims against the liquidator or receiver of an insolvent insurer.
In no case shall a covered claim include any claim filed with the association, domiciliary, or ancillary receiver or a liquidator for protection afforded under the insured's policy for incurred-but-not-reported losses.