An Insurer, or a Cell of an Insurer, that is deemed in accordance with [PIN Rule 3.2.2](b) or [PIN Rule 3.2.3](b) to constitute a single Long-Term Insurance Fund, shall be treated for all purposes relating to these Rules as though the Insurer had established a Long-Term Insurance Fund to which all of the assets and liabilities of the Insurer or of the Cell are attributed.