Model Regulation Service October 1993

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Table of Contents Section 1. Section 2. Section 3. Section 4. Section 5. Section 6. Section 7. Section 1. Model Regulation Service October 1993 PERMITTING SMOKER/NONSMOKER MORTALITY TABLES Authority Purpose Definitions Alternate Tables Unfair Discrimination Separability Effective Date Authority This rule is promulgated by the Commissioner of Insurance pursuant to Section [insert applicable reference to the Standard Nonforfeiture Law for Life Insurance] of the [insert state] Insurance Laws. Section 2. Purpose The purpose of the rule is to permit the use of mortality tables that reflect differences in mortality between smokers and nonsmokers in determining minimum reserve liabilities and minimum cash surrender values and amounts of paid-up nonforfeiture benefits for plans of insurance with separate premium rates for smokers and nonsmokers. Section 3. Definitions A. As used in this rule, 1980 CSO Table, with or without Ten-Year Select Mortality Factor means that mortality table, consisting of separate rates of mortality for male and female lives, developed by the Society of Actuaries Committee to Recommend New Mortality Tables for Valuation of Standard Individual Ordinary Life Insurance, incorporated in the 1980 NAIC Amendments to the Model Standard Valuation Law and Standard Nonforfeiture Law for Life Insurance, and referred to in those models as the Commissioners 1980 Standard Ordinary Mortality Table, with or without Ten- Year Select Mortality Factors. The same select factors will be used for both smokers and nonsmokers tables. B. As used in this rule, 1980 CET Table means that mortality table consisting of separate rates of mortality for male and female lives, developed by the Society of Actuaries Committee to Recommend New Mortality Tables for Valuation of Standard Individual Ordinary Life Insurance, incorporated in the 1980 NAIC Amendments to the Model Standard Nonforfeiture Law for Life Insurance, and referred to in those models as the Commissioners 1980 Extended Term Insurance Table. C. As used in this rule, 1958 CSO Table means that mortality table developed by the Society of Actuaries Special Committee on New Mortality Tables, incorporated in the NAIC Model Standard Nonforfeiture Law for Life Insurance, and referred to in that model as the Commissioners 1958 Standard Ordinary Mortality Table. 1993 National Association of Insurance Commissioners 812-1

Smoker/Nonsmoker Mortality Tables D. As used in this rule, 1958 CET Table means that mortality table developed by the Society of Actuaries Special Committee on New Mortality Tables, incorporated in the NAIC Model Standard Nonforfeiture Law for Life Insurance, and referred to in that model as the Commissioners 1958 Extended Term Insurance Table. E. As used in this rule, the phrase smoker and nonsmoker mortality tables refers to the mortality tables with separate rates of mortality for smokers and nonsmokers derived from the tables defined in A through D of this section which were developed by the Society of Actuaries Task Force on Smoker/Nonsmoker Mortality and the California Insurance Department staff and recommended by the NAIC Technical Staff Actuarial Group. F. As used in this rule, the phrase composite mortality tables refers to the mortality tables defined in A through D of this section as they were originally published with rates of mortality that do not distinguish between smokers and nonsmokers. Note: See 1984 Proceedings of the NAIC, Vol. I, pages 402-413 for tables. Section 4. Alternate Tables A. For any policy of insurance delivered or issued for delivery in this state after the operative date of Section [insert applicable reference corresponding to 5cK of the NAIC Model Standard Nonforfeiture Law for Life Insurance] for that policy form and before January 1, 1989, at the option of the company and subject to the conditions stated in Section 5 of this rule, (1) The 1958 CSO Smoker and Nonsmoker Mortality Tables may be substituted for the 1980 CSO Table, with or without Ten-Year Select Mortality Factors; and (2) The 1958 CET Smoker and Nonsmoker Mortality Tables may be substituted for the 1980 CET Table. for use in determining minimum reserve liabilities and minimum cash surrender values and amounts of paid-up nonforfeiture benefits. Provided that for any category of insurance issued on female lives with minimum reserve liabilities and minimum cash surrender values and amounts of paid-up nonforfeiture benefits determined using the 1958 CSO or 1958 CET Smoker and Nonsmoker Mortality Tables, such minimum values may be calculated according to an age not more than six (6) years younger than the actual age of the insured. Provided further that the substitution of the 1958 CSO or 1958 CET Smoker and Nonsmoker Mortality Tables is available only if made for each policy of insurance on a policy form delivered or issued for delivery on or after the operative date for that policy form and before a date not later than January 1, 1989. B. For any policy of insurance delivered or issued for delivery in this state after the operative date of Section [insert applicable reference corresponding to 5cK of the NAIC Model Standard Nonforfeiture Law for Life Insurance] for that policy form, at the option of the company and subject to the conditions stated in Section 5 of this rule, 812-2 1993 National Association of Insurance Commissioners

Section 5. Model Regulation Service October 1993 (1) The 1980 CSO Smoker and Nonsmoker Mortality Tables, with or without Ten-Year Select Mortality Factors, may be substituted for the 1980 CSO Table, with or without Ten-Year Select Mortality Factors; and (2) The 1980 CET Smoker and Nonsmoker Mortality Tables may be substituted for the 1980 CET Table. for use in determining minimum reserve liabilities and minimum cash surrender values and amounts of paid-up nonforfeiture benefits. Conditions For each plan of insurance with separate rates for smokers and nonsmokers an insurer may Section 6. A. Use composite mortality tables to determine minimum reserve liabilities and minimum cash surrender values and amounts of paid-up nonforfeiture benefits; B. Use smoker and nonsmoker mortality tables to determine the valuation net premiums and additional minimum reserves, if any, required by Section [insert applicable reference corresponding to Section 7 of the NAIC Model Standard Valuation Law] and use composite mortality tables to determine the basic minimum reserves, minimum cash surrender values and amounts of paid-up nonforfeiture benefits; or C. Use smoker and nonsmoker mortality to determine minimum reserve liabilities and minimum cash surrender values and amounts of paid-up nonforfeiture benefits. Separability If any provision of this rule or the application thereof to any person or circumstance is for any reason held to be invalid, the remainder of the regulation and the application of the provision to other persons or circumstances shall not be affected thereby. Section 7. Effective Date The effective date of this rule is January 1, 1984. Chronological Summary of Actions (all references are to the Proceedings of the NAIC). 1984 Proc. I 6, 31, 376, 458-460 (adopted). 1993 National Association of Insurance Commissioners 812-3

Smoker/Nonsmoker Mortality Tables This page is intentionally left blank 812-4 1993 National Association of Insurance Commissioners

Model Regulation Service January 2014 These charts are intended to provide the readers with additional information to more easily access state statutes, regulations, bulletins or administrative rulings which are related to the NAIC model. Such guidance provides the reader with a starting point from which they may review how each state has addressed the model and the topic being covered. The NAIC Legal Division has reviewed each state s activity in this area and has made an interpretation of adoption or related state activity based on the definitions listed below. The NAIC s interpretation may or may not be shared by the individual states or by interested readers. This state page does not constitute a formal legal opinion by the NAIC staff on the provisions of state law and should not be relied upon as such. Every effort has been made to provide correct and accurate summaries to assist the reader in targeting useful information. For further details, the laws cited should be consulted. The NAIC attempts to provide current information; however, due to the timing of our publication production, the information provided may not reflect the most up to date status. Therefore, readers should consult state law for additional adoptions and subsequent bill status. 2014 National Association of Insurance Commissioners ST-812-1

Model Regulation Service January 2014 This page is intentionally left blank ST-812-2 2014 National Association of Insurance Commissioners

KEY: Model Regulation Service January 2014 MODEL ADOPTION: States that have citations identified in this column adopted the most recent version of the NAIC model in a substantially similar manner. This requires states to adopt the model in its entirety but does allow for variations in style and format. States that have adopted portions of the current NAIC model will be included in this column with an explanatory note. RELATED STATE ACTIVITY: States that have citations identified in this column have not adopted the most recent version of the NAIC model in a substantially similar manner. Examples of Related State Activity include but are not limited to: An older version of the NAIC model, legislation or regulation derived from other sources such as Bulletins and Administrative Rulings. : No state activity on the topic as of the date of the most recent update. This includes states that have repealed legislation as well as states that have never adopted legislation. NAIC MEMBER MODEL ADOPTION RELATED STATE ACTIVITY Alabama ALA. ADMIN. CODE r. 482-1-075 (1985/2003). Alaska American Samoa Arizona ARIZ. INS. DEPT. ORDER, DOCKET NO. 5876 (1985). Arkansas ARK. CODE R. 39 (1986). California BULLETIN 85-14 (1985) (Adopted by reference). Colorado 3 COLO. CODE REGS. 4-1-6 (1985/2010). Connecticut CONN. AGENCIES REGS. 38a-78-17 to 38a-78-20 (1992). Delaware 18 DEL. CODE REGS. 1207 (1984/2003). BULLETIN 88-4 (1988). District of Columbia Florida FLA. STAT. 627.476 (1959/1997). 2014 National Association of Insurance Commissioners ST-812-3

Model Regulation Service January 2014 NAIC MEMBER MODEL ADOPTION RELATED STATE ACTIVITY Georgia Guam Hawaii Idaho IDAHO ADMIN. CODE 57.18.01.57 (1989/1993). Illinois ILL ADMIN. CODE. tit. 50, 934 (1985). Indiana 760 IND. ADMIN. CODE 1-36 (1985/2013). Iowa IOWA ADMIN. CODE r. 191-44.1 to 191-44.6 (1987/2004) (Use CSO Table). Kansas KAN. ADMIN. REGS. 40-2-17 (1986) (Adopted by reference). Kentucky 806 KY. ADMIN. REGS. 6:060 (1984/2005). Louisiana Maine ME. CODE R. 340 (1984/2004). Maryland Massachusetts Michigan 211 MASS. CODE REGS. 32.01 to 32.08 (1985/1996). MICH. ADMIN. CODE r. 500.1281 to 500.1285 (1986). Minnesota MINN. STAT. 61A.255 (1984) (Adopted by reference). ST-812-4 2014 National Association of Insurance Commissioners

Model Regulation Service January 2014 NAIC MEMBER MODEL ADOPTION RELATED STATE ACTIVITY Mississippi 84 MISS. CODE R. 104 (1984). Missouri MO. CODE REGS. ANN. tit. 20, 400-1.120 (1986/1988). Montana Nebraska Nevada New Hampshire New Jersey New Mexico New York North Carolina N.J. ADMIN. CODE 11:4-24.1 to 11:4-24.5 (1985/2001). N.M. CODE R. 9.10.1 to9.10.9 (1985/1997). N.Y. COMP. CODES R. & REGS. tit. 11, 57.1 to 57.4 and Appendix 21 (1984/2013) Regulation 113. North Dakota N.D. ADMIN. CODE 45-04-06 (1985). Northern Marianas Ohio OHIO. ADMIN. CODE 390:6-10.1 (2008). Oklahoma OKLA. ADMIN. CODE 365:10-7-1 to 365:10-7-4 (1985/2002). Oregon OR. ADMIN. R. 836-51-115 (1985) (Adopted by reference). BULLETIN 2012-8 (2012). Pennsylvania 31 PA. CODE 84.5 to 84.6 (1986/1988). 2014 National Association of Insurance Commissioners ST-812-5

Model Regulation Service January 2014 NAIC MEMBER MODEL ADOPTION RELATED STATE ACTIVITY Puerto Rico Rhode Island South Carolina S.C. CODE ANN. REGS. 69-38 (1985). South Dakota Tennessee Texas Utah TENN. COMP. R. & REGS. 0780-1-52-.02 (1985/2004). 3 TEX. ADMIN. CODE 1401 to 1406 (1984/2003) (Use 2001 CSO Table). UTAH ADMIN. CODE r. 590-94-1 to 590-94-6 (1985/2008). Vermont 1-88-4 VT. CODE R. (Part B) (1989/1999). Virgin Islands Virginia 14 VA. ADMIN. CODE 5-60-10 to 5-60-60 (1987). Washington WASH. ADMIN. CODE 284-74-100 (1987). West Virginia Wisconsin WIS. ADMIN. CODE INS. 2.35 (1988). Wyoming ST-812-6 2014 National Association of Insurance Commissioners