Sec. 99.10. Mortality tables to be used in determining reserve liabilities for annuities and pure endowments

(a) Individual annuities and pure endowments issued or purchased prior to January 1, 2000.

(1) The 1983 table “a” is recognized and approved as an individual annuity mortality table for valuation and, at the option of the company, may be used for the purpose of determining the minimum standard of valuation for individual annuity and pure endowment contracts issued on or after January 1, 1979 and prior to January 1, 1984, excluding any disability and accidental death benefits in such contracts, and, at the election of the company, for annuities purchased on or after such date and prior to January 1, 1984 under individual deferred annuity contracts or under individual or group life insurance policies.

(2) The 1983 table “a” shall be used for determining the minimum standard of valuation for individual annuity and pure endowment contracts issued or purchased (under individual deferred annuity contracts or under individual or group life insurance policies) on or after January 1, 1984 and prior to January 1, 2000. For contracts issued prior to the election date of the 1983 table “a”, the applicable standard valuation mortality table as defined in section 4217 of the Insurance Law shall be used.

(b)

(1) Individual annuities and pure endowments issued or purchased on or after January 1, 2000 and prior to January 1, 2015. The Annuity 2000 Mortality Table shall be used in determining the minimum standard of valuation for individual annuities and pure endowment contracts issued or purchased (under individual deferred annuity contracts or under individual or group life insurance policies) on or after January 1, 2000 and prior to January 1, 2015.

(2) Individual annuities and pure endowments issued or purchased on or after January 1, 2015. The 2012 IAR Table shall be used to determine the minimum standard of valuation for individual annuities or pure endowment contracts issued or purchased (under individual deferred annuity contracts or under individual or group life insurance policies) on or after January 1, 2015.

(c) Group annuities and pure endowments issued or purchased prior to January 1, 2000.

(1) The 1983 GAM table is recognized and approved as a group annuity mortality table for valuation and, at the option of the company, may be used for the purpose of determining the minimum standard of valuation for annuities and pure endowments purchased or to be purchased on or after January 1, 1977 and prior to January 1, 1985, under group annuity and pure endowment contracts, excluding any disability and accidental death benefits purchased under such contracts. For annuities purchased prior to the election date of the 1983 GAM table, the applicable mortality table as defined in section 4217 of the Insurance Law shall be used.

(2) The 1983 GAM table shall be used for determining the minimum standard of valuation for all annuities and pure endowments purchased on or after January 1, 1985 and prior to January 1, 2000, under group annuity and pure endowment contracts, excluding any disability and accidental death benefits purchased under such contracts.

(d) Group annuities and pure endowments issued or purchased on or after January 1, 2000.

The 1994 GAR table shall be used for determining the minimum standard of valuation for all annuities and pure endowments purchased or to be purchased on or after January 1, 2000 under group annuity and pure endowment contracts, excluding any disability and accidental death benefits purchased under such contracts.

(e) Structured settlements and other tort actions.

(1) For structured settlements and other tort actions, as described in section 99.6(i) of this Part, issued or purchased prior to January 1, 2000, the applicable (individual or group) annuitant standard valuation mortality table as required by this Part and section 4217 of the Insurance Law (with modification, if issued on a substandard basis, in accordance with the procedures described in section 99.6[i] of this Part) shall be used for determining the minimum standard of valuation; the use of projection scale G is not required.

(2) For structured settlements and other tort actions, as described in section 99.6(i) of this Part, issued or purchased on or after January 1, 2000, the 1983 table “a” (with modification, if issued on a substandard basis, in accordance with the procedures described in section 99.6[i] of this Part) shall be used for determining the minimum standard of valuation; the use of projection scale G is not required.

(f) Minimum guaranteed death benefits under variable annuity contracts.

The mortality basis used to discount projected minimum guaranteed death benefits under variable annuity contracts is the 1994 Variable Annuity Minimum Guaranteed Death Benefit Mortality Table.

(g) Approximations, including the use of male tables for female lives with age setbacks and/or a lower interest rate, producing reserves approximately equal to those by the above standards may be used.

(h) Prohibited discrimination.

(1) The rates of mortality under the tables cited above are sex distinct. Such tables are for the purpose of placing a sound value on the liability for the benefits purchased. Such tables are not required by this Part to be used for determining any nonforfeiture benefits nor for determining the purchase price of benefits, nor for determining the equivalent value of optional benefits.

(2) In order to assist employers to comply with applicable State and Federal statutes prohibiting sex discrimination with respect to employer-employee benefit plans, a company may use an appropriate annuity mortality table with the same rates for men and women for the purpose of determining nonforfeiture benefits, the purchase price of annuities and the equivalent value of optional benefits.

(i) Mortality tables.

(1) The 1983 table “a”. The rates of mortality per 1,000 lives based on age nearest birthday for the 1983 table “a” are as follows:

Age	Male	Female
5	0.377	0.194
6	0.350	0.160
7	0.333	0.134
8	0.352	0.134
9	0.368	0.136
10	0.382	0.141
11	0.394	0.147
12	0.405	0.155
13	0.415	0.165
14	0.425	0.175
15	0.435	0.188
16	0.446	0.201
17	0.458	0.214
18	0.472	0.229
19	0.488	0.244
20	0.505	0.260
21	0.525	0.276
22	0.546	0.293
23	0.570	0.311
24	0.596	0.330
25	0.622	0.349
26	0.650	0.368
27	0.677	0.387
28	0.704	0.405
29	0.731	0.423
30	0.759	0.441
31	0.786	0.460
32	0.814	0.479
33	0.843	0.499
34	0.876	0.521
35	0.917	0.545
36	0.968	0.574
37	1.032	0.607
38	1.114	0.646
39	1.216	0.691
40	1.341	0.742
41	1.492	0.801
42	1.673	0.867
43	1.886	0.942
44	2.129	1.026
45	2.399	1.122
46	2.693	1.231
47	3.009	1.356
48	3.343	1.499
49	3.694	1.657
50	4.057	1.830
51	4.431	2.016
52	4.812	2.215
53	5.198	2.426
54	5.591	2.650
55	5.994	2.891
56	6.409	3.151
57	6.839	3.432
58	7.290	3.739
59	7.782	4.081
60	8.338	4.467
61	8.983	4.908
62	9.740	5.413
63	10.630	5.990
64	11.664	6.633
65	12.851	7.336
66	14.199	8.090
67	15.717	8.888
68	17.414	9.731
69	19.296	10.653
70	21.371	11.697
71	23.647	12.905
72	26.131	14.319
73	28.835	15.980
74	31.794	17.909
75	35.046	20.127
76	38.631	22.654
77	42.587	25.509
78	46.951	28.717
79	51.755	32.328
80	57.026	36.395
81	62.791	40.975
82	69.081	46.121
83	75.908	51.889
84	83.230	58.336
85	90.987	65.518
86	99.122	73.493
87	107.577	82.318
88	116.316	92.017
89	125.394	102.491
90	134.887	113.605
91	144.873	125.227
92	155.429	137.222
93	166.629	149.462
94	178.537	161.834
95	191.214	174.228
96	204.721	186.535
97	219.120	198.646
98	234.735	211.102
99	251.889	224.445
100	270.906	239.215
101	292.111	255.953
102	315.826	275.201
103	342.377	297.500
104	373.086	332.390
105	405.278	353.414
106	442.277	388.111
107	483.406	428.023
108	528.989	473.692
109	579.351	525.658
110	634.814	584.462
111	695.704	650.646
112	762.343	724.750
113	835.056	807.316
114	914.167	898.885
115	1000.000	1000.000

(2) The Annuity 2000 Mortality Table. The rates of mortality per 1,000 lives based on age nearest birthday for the Annuity 2000 Mortality Table are as follows:

Age	Male	Female
5	0.291	0.171
6	0.270	0.141
7	0.257	0.118
8	0.294	0.118
9	0.325	0.121
10	0.350	0.126
11	0.371	0.133
12	0.388	0.141
13	0.402	0.152
14	0.414	0.164
15	0.425	0.177
16	0.437	0.190
17	0.449	0.204
18	0.463	0.219
19	0.480	0.234
20	0.499	0.250
21	0.519	0.265
22	0.542	0.281
23	0.566	0.298
24	0.592	0.314
25	0.616	0.331
26	0.639	0.347
27	0.659	0.362
28	0.675	0.376
29	0.687	0.389
30	0.694	0.402
31	0.699	0.414
32	0.700	0.425
33	0.701	0.436
34	0.702	0.449
35	0.704	0.463
36	0.719	0.481
37	0.749	0.504
38	0.796	0.532
39	0.864	0.567
40	0.953	0.609
41	1.065	0.658
42	1.201	0.715
43	1.362	0.781
44	1.547	0.855
45	1.752	0.939
46	1.974	1.035
47	2.211	1.141
48	2.460	1.261
49	2.721	1.393
50	2.994	1.538
51	3.279	1.695
52	3.576	1.864
53	3.884	2.047
54	4.203	2.244
55	4.534	2.457
56	4.876	2.689
57	5.228	2.942
58	5.593	3.218
59	5.988	3.523
60	6.428	3.863
61	6.933	4.242
62	7.520	4.668
63	8.207	5.144
64	9.008	5.671
65	9.940	6.250
66	11.016	6.878
67	12.251	7.555
68	13.657	8.287
69	15.233	9.102
70	16.979	10.034
71	18.891	11.117
72	20.967	12.386
73	23.209	13.871
74	25.644	15.592
75	28.304	17.564
76	31.220	19.805
77	34.425	22.328
78	37.948	25.158
79	41.812	28.341
80	46.037	31.933
81	50.643	35.985
82	55.651	40.552
83	61.080	45.690
84	66.948	51.456
85	73.275	57.913
86	80.076	65.119
87	87.370	73.136
88	95.169	81.991
89	103.455	91.577
90	112.208	101.758
91	121.402	112.395
92	131.017	123.349
93	141.030	134.486
94	151.422	145.689
95	162.179	156.846
96	173.279	167.841
97	184.706	178.563
98	196.946	189.563
99	210.484	201.557
100	225.806	215.013
101	243.398	230.565
102	263.745	248.805
103	287.334	270.326
104	314.649	295.719
105	346.177	325.576
106	382.403	360.491
107	423.813	401.054
108	470.893	447.860
109	524.128	501.498
110	584.004	562.563
111	651.007	631.645
112	725.622	709.338
113	808.336	796.233
114	899.633	892.923
115	1000.000	1000.000

(3) The 2012 IAR Table.

(i) The rates of mortality per 1,000 lives based on age nearest birthday for the 2012 IAR Table are as follows:

THE 2012 INDIVIDUAL ANNUITY RESERVING TABLE

	MALE		FEMALE
AGE (x)	qx	G2x	qx	G2x
0	1.605	0.010	1.621	0.010
1	0.401	0.010	0.405	0.010
2	0.275	0.010	0.259	0.010
3	0.229	0.010	0.179	0.010
4	0.174	0.010	0.137	0.010
5	0.168	0.010	0.125	0.010
6	0.165	0.010	0.117	0.010
7	0.159	0.010	0.110	0.010
8	0.143	0.010	0.095	0.010
9	0.129	0.010	0.088	0.010
10	0.113	0.010	0.085	0.010
11	0.111	0.010	0.086	0.010
12	0.132	0.010	0.094	0.010
13	0.169	0.010	0.108	0.010
14	0.213	0.010	0.131	0.010
15	0.254	0.010	0.156	0.010
16	0.293	0.010	0.179	0.010
17	0.328	0.010	0.198	0.010
18	0.359	0.010	0.211	0.010
19	0.387	0.010	0.221	0.010
20	0.414	0.010	0.228	0.010
21	0.443	0.010	0.234	0.010
22	0.473	0.010	0.240	0.010
23	0.513	0.010	0.245	0.010
24	0.554	0.010	0.247	0.010
25	0.602	0.010	0.250	0.010
26	0.655	0.010	0.256	0.010
27	0.688	0.010	0.261	0.010
28	0.710	0.010	0.270	0.010
29	0.727	0.010	0.281	0.010
30	0.741	0.010	0.300	0.010
31	0.751	0.010	0.321	0.010
32	0.754	0.010	0.338	0.010
33	0.756	0.010	0.351	0.010
34	0.756	0.010	0.365	0.010
35	0.756	0.010	0.381	0.010
36	0.756	0.010	0.402	0.010
37	0.756	0.010	0.429	0.010
38	0.756	0.010	0.463	0.010
39	0.800	0.010	0.504	0.010
40	0.859	0.010	0.552	0.010
41	0.926	0.010	0.600	0.010
42	0.999	0.010	0.650	0.010
43	1.069	0.010	0.697	0.010
44	1.142	0.010	0.740	0.010
45	1.219	0.010	0.780	0.010
46	1.318	0.010	0.825	0.010
47	1.454	0.010	0.885	0.010
48	1.627	0.010	0.964	0.010
49	1.829	0.010	1.051	0.010
50	2.057	0.010	1.161	0.010
51	2.302	0.011	1.308	0.010
52	2.545	0.011	1.460	0.011
53	2.779	0.012	1.613	0.011
54	3.011	0.012	1.774	0.011
55	3.254	0.013	1.950	0.012
56	3.529	0.013	2.154	0.012
57	3.845	0.014	2.399	0.012
58	4.213	0.014	2.700	0.012
59	4.631	0.015	3.054	0.013
60	5.096	0.015	3.460	0.013
61	5.614	0.015	3.916	0.013
62	6.169	0.015	4.409	0.013
63	6.759	0.015	4.933	0.013
64	7.398	0.015	5.507	0.013
65	8.106	0.015	6.146	0.013
66	8.548	0.015	6.551	0.013
67	9.076	0.015	7.039	0.013
68	9.708	0.015	7.628	0.013
69	10.463	0.015	8.311	0.013
70	11.357	0.015	9.074	0.013
71	12.418	0.015	9.910	0.013
72	13.675	0.015	10.827	0.013
73	15.150	0.015	11.839	0.013
74	16.860	0.015	12.974	0.013
75	18.815	0.015	14.282	0.013
76	21.031	0.015	15.799	0.013
77	23.540	0.015	17.550	0.013
78	26.375	0.015	19.582	0.013
79	29.572	0.015	21.970	0.013
80	33.234	0.015	24.821	0.013
81	37.533	0.014	28.351	0.012
82	42.261	0.013	32.509	0.012
83	47.441	0.013	37.329	0.011
84	53.233	0.012	42.830	0.010
85	59.855	0.011	48.997	0.010
86	67.514	0.010	55.774	0.009
87	76.340	0.009	63.140	0.008
88	86.388	0.009	71.066	0.007
89	97.634	0.008	79.502	0.007
90	109.993	0.007	88.377	0.006
91	123.119	0.007	97.491	0.006
92	137.168	0.006	107.269	0.005
93	152.171	0.005	118.201	0.005
94	168.194	0.005	130.969	0.004
95	185.260	0.004	146.449	0.004
96	197.322	0.004	163.908	0.004
97	214.751	0.003	179.695	0.003
98	232.507	0.003	196.151	0.003
99	250.397	0.002	213.150	0.002
100	268.607	0.002	230.722	0.002
101	290.016	0.002	251.505	0.002
102	311.849	0.001	273.007	0.001
103	333.962	0.001	295.086	0.001
104	356.207	0.000	317.591	0.000
105	380.000	0.000	340.362	0.000
106	400.000	0.000	362.371	0.000
107	400.000	0.000	384.113	0.000
108	400.000	0.000	400.000	0.000
109	400.000	0.000	400.000	0.000
110	400.000	0.000	400.000	0.000
111	400.000	0.000	400.000	0.000
112	400.000	0.000	400.000	0.000
113	400.000	0.000	400.000	0.000
114	400.000	0.000	400.000	0.000
115	400.000	0.000	400.000	0.000
116	400.000	0.000	400.000	0.000
117	400.000	0.000	400.000	0.000
118	400.000	0.000	400.000	0.000
119	400.000	0.000	400.000	0.000
120	1000.000	0.000	1000.000	0.000

(ii) The values in the 2012 IAR Table are as follows: q_x = the mortality rate for a person age x in year 2012 (i.e., the period table rate), and G2_x = the annual improvement factor in the mortality rate for age x.

(iii) In using the 2012 IAR Table, the mortality rate for a person age x in year (2012 + n) is calculated as follows: q_x²⁰¹²⁺ⁿ = q_x (1 – G2_x) ⁿ.

(iv) The resulting q_x²⁰¹²⁺ⁿ shall be rounded to three decimal places per 1,000 (e.g., 0.741 deaths per 1,000) in accordance with the formula in subparagraph (iii) of this paragraph, starting at the 2012 period table rate. For example: For a male, age 30, q_x = 0.741, q_x = 0.741 * (1 – 0.010) = 0.73359, which is rounded to 0.734, and q_x = 0.741 * (1 – 0.010) = 0.7262541, which is rounded to 0.726.

(v) Rounding shall be performed only at the end of the calculation, not at intermediate steps. For example, a method leading to incorrect rounding would be to calculate q_x as q_x * (1 – 0.010), or 0.734 * 0.99 = 0.727. The already-rounded q_x may not be used to calculate q_x.

(4) The 1983 GAM. The rates of mortality per 1,000 lives based on age nearest birthday for the 1983 GAM tables are as follows:

Age	Male	Female
5	0.342	0.171
6	0.318	0.140
7	0.302	0.118
8	0.294	0.104
9	0.292	0.097
10	0.293	0.096
11	0.298	0.104
12	0.304	0.113
13	0f.310	0.121
14	0.317	0.131
15	0.325	0.140
16	0.333	0.149
17	0.343	0.159
18	0.353	0.168
19	0.365	0.179
20	0.377	0.189
21	0.392	0.201
22	0.408	0.212
23	0.424	0.225
24	0.444	0.238
25	0.464	0.253
26	0.488	0.268
27	0.513	0.283
28	0.542	0.301
29	0.572	0.320
30	0.607	0.342
31	0.645	0.364
32	0.687	0.388
33	0.734	0.414
34	0.785	0.443
35	0.860	0.476
36	0.907	0.502
37	0.966	0.535
38	1.039	0.573
39	1.128	0.617
40	1.238	0.665
41	1.370	0.716
42	1.527	0.775
43	1.715	0.841
44	1.932	0.919
45	2.183	1.010
46	2.471	1.117
47	2.790	1.237
48	3.138	1.366
49	3.513	1.505
50	3.909	1.647
51	4.324	1.793
52	4.755	1.948
53	5.200	2.119
54	5.660	2.315
55	6.131	2.541
56	6.618	2.803
57	7.139	3.103
58	7.719	3.442
59	8.384	3.821
60	9.158	4.241
61	10.064	4.702
62	11.133	5.210
63	12.391	5.769
64	13.868	6.385
65	15.592	7.064
66	17.579	7.817
67	19.804	8.681
68	22.229	9.702
69	24.817	10.921
70	27.530	12.385
71	30.354	14.128
72	33.370	16.159
73	36.680	18.481
74	40.388	21.091
75	44.597	23.992
76	49.388	27.184
77	54.758	30.672
78	60.678	34.459
79	67.125	38.659
80	74.070	42.945
81	81.484	47.655
82	89.320	52.691
83	97.525	58.071
84	106.047	63.807
85	114.836	69.918
86	124.170	76.570
87	133.870	84.459
88	144.073	91.935
89	154.859	101.354
90	166.307	111.750
91	178.214	123.076
92	190.460	135.630
93	203.007	149.577
94	217.904	165.103
95	234.086	182.419
96	248.436	201.757
97	263.954	222.043
98	280.803	243.899
99	299.154	268.185
100	319.185	295.187
101	341.086	325.225
102	365.052	358.897
103	393.102	395.842
104	427.255	438.360
105	469.531	487.816
106	521.945	545.886
107	586.518	614.309
108	665.268	694.884
109	760.215	789.474
110	1000.000	1000.000

(5) The 1994 GAR.

(i) The rates of mortality per 1,000 lives based on age nearest birthday for the 1994 GAR are as follows:

THE 1994 GROUP ANNUITY RESERVING TABLE

	MALE		FEMALE
	1994		1994
AGE (x)	qx	AAx	qx	AAx
1	0.592	0.020	0.531	0.020
2	0.400	0.020	0.346	0.020
3	0.332	0.020	0.258	0.020
4	0.259	0.020	0.194	0.020
5	0.237	0.020	0.175	0.020
6	0.227	0.020	0.163	0.020
7	0.217	0.020	0.153	0.020
8	0.201	0.020	0.137	0.020
9	0.194	0.020	0.130	0.020
10	0.197	0.020	0.131	0.020
11	0.208	0.020	0.138	0.020
12	0.226	0.020	0.148	0.020
13	0.255	0.020	0.164	0.020
14	0.297	0.019	0.189	0.018
15	0.345	0.019	0.216	0.016
16	0.391	0.019	0.242	0.015
17	0.430	0.019	0.262	0.014
18	0.460	0.019	0.273	0.014
19	0.484	0.019	0.280	0.015
20	0.507	0.019	0.284	0.016
21	0.530	0.018	0.286	0.017
22	0.556	0.017	0.289	0.017
23	0.589	0.015	0.292	0.016
24	0.624	0.013	0.291	0.015
25	0.661	0.010	0.291	0.014
26	0.696	0.006	0.294	0.012
27	0.727	0.005	0.302	0.012
28	0.754	0.005	0.314	0.012
29	0.779	0.005	0.331	0.012
30	0.801	0.005	0.351	0.010
31	0.821	0.005	0.373	0.008
32	0.839	0.005	0.397	0.008
33	0.848	0.005	0.422	0.009
34	0.849	0.005	0.449	0.010
35	0.851	0.005	0.478	0.011
36	0.862	0.005	0.512	0.012
37	0.891	0.005	0.551	0.013
38	0.939	0.006	0.598	0.014
39	0.999	0.007	0.652	0.015
40	1.072	0.008	0.709	0.015
41	1.156	0.009	0.768	0.015
42	1.252	0.010	0.825	0.015
43	1.352	0.011	0.877	0.015
44	1.458	0.012	0.923	0.015
45	1.578	0.013	0.973	0.016
46	1.722	0.014	1.033	0.017
47	1.899	0.015	1.112	0.018
48	2.102	0.016	1.206	0.018
49	2.326	0.017	1.310	0.018
50	2.579	0.018	1.428	0.017
51	2.872	0.019	1.568	0.016
52	3.213	0.020	1.734	0.014
53	3.584	0.020	1.907	0.012
54	3.979	0.020	2.084	0.010
55	4.425	0.019	2.294	0.008
56	4.949	0.018	2.563	0.006
57	5.581	0.017	2.919	0.005
58	6.300	0.016	3.359	0.005
59	7.090	0.016	3.863	0.005
60	7.976	0.016	4.439	0.005
61	8.986	0.015	5.093	0.005
62	10.147	0.015	5.832	0.005
63	11.471	0.014	6.677	0.005
64	12.940	0.014	7.621	0.005
65	14.535	0.014	8.636	0.005
66	16.239	0.013	9.694	0.005
67	18.034	0.013	10.764	0.005
68	19.859	0.014	11.763	0.005
69	21.729	0.014	12.709	0.005
70	23.730	0.015	13.730	0.005
71	25.951	0.015	14.953	0.006
72	28.481	0.015	16.506	0.006
73	31.201	0.015	18.344	0.007
74	34.051	0.015	20.381	0.007
75	37.211	0.014	22.686	0.008
76	40.858	0.014	25.325	0.008
77	45.171	0.013	28.366	0.007
78	50.211	0.012	31.727	0.007
79	55.861	0.011	35.362	0.007
80	62.027	0.010	39.396	0.007
81	68.615	0.009	43.952	0.007
82	75.532	0.008	49.153	0.007
83	82.510	0.008	54.857	0.007
84	89.613	0.007	60.979	0.007
85	97.240	0.007	67.738	0.006
86	105.792	0.007	75.347	0.005
87	115.671	0.006	84.023	0.004
88	126.980	0.005	93.820	0.004
89	139.452	0.005	104.594	0.003
90	152.931	0.004	116.265	0.003
91	167.260	0.004	128.751	0.003
92	182.281	0.003	141.973	0.003
93	198.392	0.003	155.931	0.002
94	215.700	0.003	170.677	0.002
95	233.606	0.002	186.213	0.002
96	251.510	0.002	202.538	0.002
97	268.815	0.002	219.655	0.001
98	285.277	0.001	237.713	0.001
99	301.298	0.001	256.712	0.001
100	317.238	0.001	276.427	0.001
101	333.461	0.000	296.629	0.000
102	350.330	0.000	317.093	0.000
103	368.542	0.000	338.505	0.000
104	387.855	0.000	361.016	0.000
105	407.224	0.000	383.597	0.000
106	425.599	0.000	405.217	0.000
107	441.935	0.000	424.846	0.000
108	457.553	0.000	444.368	0.000
109	473.150	0.000	464.469	0.000
110	486.745	0.000	482.325	0.000
111	496.356	0.000	495.110	0.000
112	500.000	0.000	500.000	0.000
113	500.000	0.000	500.000	0.000
114	500.000	0.000	500.000	0.000
115	500.000	0.000	500.000	0.000
116	500.000	0.000	500.000	0.000
117	500.000	0.000	500.000	0.000
118	500.000	0.000	500.000	0.000
119	500.000	0.000	500.000	0.000
120	1000.000	0.000	1000.000	0.000

(ii) The values in the 1994 GAR table are as follows:

q_x = The mortality rate for a person age x in year 1994; and

AA_x = The annual improvement factor in the mortality rate for age x.

(iii) To produce the mortality rate per 1,000 lives for a person age x in year (1994 + n), the following formula shall be used:

q_x¹⁹⁹⁴⁺ⁿ = q_x (1 - AA_x)ⁿ

(6) The 1994 Variable Annuity Minimum Guaranteed Death Benefit (MGDB) Mortality Table.

(i) The rates of mortality per 1,000 lives based on male age nearest birthday for the 1994 Variable Annuity MGDB Mortality Table are as follows:

AGE	qx	AGE	qx	AGE	qx	AGE	qx	AGE	qx
1	0.701	24	0.738	47	2.246	70	28.068	93	234.658
2	0.473	25	0.782	48	2.486	71	30.696	94	255.130
3	0.393	26	0.824	49	2.751	72	33.688	95	276.308
4	0.306	27	0.860	50	3.050	73	36.904	96	297.485
5	0.280	28	0.892	51	3.397	74	40.275	97	317.953
6	0.268	29	0.922	52	3.800	75	44.013	98	337.425
7	0.257	30	0.948	53	4.239	76	48.326	99	356.374
8	0.238	31	0.971	54	4.706	77	53.427	100	375.228
9	0.230	32	0.992	55	5.234	78	59.390	101	394.416
10	0.233	33	1.003	56	5.854	79	66.073	102	414.369
11	0.245	34	1.004	57	6.601	80	73.366	103	436.572
12	0.267	35	1.006	58	7.451	81	81.158	104	460.741
13	0.302	36	1.020	59	8.385	82	89.339	105	484.644
14	0.352	37	1.054	60	9.434	83	97.593	106	506.047
15	0.408	38	1.111	61	10.629	84	105.994	107	522.720
16	0.463	39	1.182	62	12.002	85	115.015	108	534.237
17	0.509	40	1.268	63	13.569	86	125.131	109	542.088
18	0.544	41	1.367	64	15.305	87	136.815	110	546.908
19	0.573	42	1.481	65	17.192	88	150.191	111	549.333
20	0.599	43	1.599	66	19.208	89	164.944	112	550.000
21	0.627	44	1.725	67	21.330	90	180.886	113	550.000
22	0.658	45	1.867	68	23.489	91	197.834	114	550.000
23	0.696	46	2.037	69	25.700	92	215.601	115	1000.000

(ii) The rates of mortality per 1,000 lives based on female age nearest birthday for the 1994 Variable Annuity MGDB Mortality Table are as follows:

AGE	qx	AGE	qx	AGE	qx	AGE	qx	AGE	qx
1	0.628	24	0.344	47	1.316	70	16.239	93	184.435
2	0.409	25	0.344	48	1.427	71	17.687	94	201.876
3	0.306	26	0.348	49	1.549	72	19.523	95	220.252
4	0.229	27	0.356	50	1.690	73	21.696	96	239.561
5	0.207	28	0.372	51	1.855	74	24.107	97	259.807
6	0.194	29	0.392	52	2.050	75	26.832	98	281.166
7	0.181	30	0.415	53	2.256	76	29.954	99	303.639
8	0.162	31	0.441	54	2.465	77	33.551	100	326.956
9	0.154	32	0.470	55	2.713	78	37.527	101	350.852
10	0.155	33	0.499	56	3.030	79	41.826	102	375.056
11	0.163	34	0.530	57	3.453	80	46.597	103	401.045
12	0.175	35	0.565	58	3.973	81	51.986	104	428.996
13	0.195	36	0.605	59	4.569	82	58.138	105	456.698
14	0.223	37	0.652	60	5.250	83	64.885	106	481.939
15	0.256	38	0.707	61	6.024	84	72.126	107	502.506
16	0.287	39	0.771	62	6.898	85	80.120	108	518.642
17	0.309	40	0.839	63	7.897	86	89.120	109	531.820
18	0.322	41	0.909	64	9.013	87	99.383	110	541.680
19	0.331	42	0.977	65	10.215	88	110.970	111	547.859
20	0.335	43	1.037	66	11.465	89	123.714	112	550.000
21	0.339	44	1.091	67	12.731	90	137.518	113	550.000
22	0.342	45	1.151	68	13.913	91	152.286	114	550.000
23	0.344	46	1.222	69	15.032	92	167.926	115	1000.000

(iii) The rates of mortality per 1,000 lives based on male age last birthday for the 1994 Variable Annuity MGDB Mortality Table are as follows:

AGE	qx	AGE	qx	AGE	qx	AGE	qx	AGE	qx
1	0.587	24	0.760	47	2.366	70	29.363	93	243.533
2	0.433	25	0.803	48	2.618	71	32.169	94	264.171
3	0.350	26	0.842	49	2.900	72	35.268	95	285.199
4	0.293	27	0.876	50	3.223	73	38.558	96	305.931
5	0.274	28	0.907	51	3.598	74	42.106	97	325.849
6	0.263	29	0.935	52	4.019	75	46.121	98	344.977
7	0.248	30	0.959	53	4.472	76	50.813	99	363.757
8	0.234	31	0.981	54	4.969	77	56.327	100	382.606
9	0.231	32	0.997	55	5.543	78	62.629	101	401.942
10	0.239	33	1.003	56	6.226	79	69.595	102	422.569
11	0.256	34	1.005	57	7.025	80	77.114	103	445.282
12	0.284	35	1.013	58	7.916	81	85.075	104	469.115
13	0.327	36	1.037	59	8.907	82	93.273	105	491.923
14	0.380	37	1.082	60	10.029	83	101.578	106	511.560
15	0.435	38	1.146	61	11.312	84	110.252	107	526.441
16	0.486	39	1.225	62	12.781	85	119.764	108	536.732
17	0.526	40	1.317	63	14.431	86	130.583	109	543.602
18	0.558	41	1.424	64	16.241	87	143.012	110	547.664
19	0.586	42	1.540	65	18.191	88	156.969	111	549.540
20	0.613	43	1.662	66	20.259	89	172.199	112	550.000
21	0.642	44	1.796	67	22.398	90	188.517	113	550.000
22	0.677	45	1.952	68	24.581	91	205.742	114	550.000
23	0.717	46	2.141	69	26.869	92	223.978	115	1000.000

(iv) The rates of mortality per 1,000 lives based on female age last birthday for the 1994 Variable Annuity MGDB Mortality Table are as follows:

AGE	qx	AGE	qx	AGE	qx	AGE	qx	AGE	qx
1	0.519	24	0.344	47	1.371	70	16.957	93	192.270
2	0.358	25	0.346	48	1.488	71	18.597	94	210.032
3	0.268	26	0.352	49	1.619	72	20.599	95	228.712
4	0.218	27	0.364	50	1.772	73	22.888	96	248.306
5	0.201	28	0.382	51	1.952	74	25.453	97	268.892
6	0.188	29	0.403	52	2.153	75	28.372	98	290.564
7	0.172	30	0.428	53	2.360	76	31.725	99	313.211
8	0.158	31	0.455	54	2.589	77	35.505	100	336.569
9	0.154	32	0.484	55	2.871	78	39.635	101	360.379
10	0.159	33	0.514	56	3.241	79	44.161	102	385.051
11	0.169	34	0.547	57	3.713	80	49.227	103	411.515
12	0.185	35	0.585	58	4.270	81	54.980	104	439.065
13	0.209	36	0.628	59	4.909	82	61.410	105	465.584
14	0.239	37	0.679	60	5.636	83	68.384	106	488.958
15	0.271	38	0.739	61	6.460	84	75.973	107	507.867
16	0.298	39	0.805	62	7.396	85	84.432	108	522.924
17	0.315	40	0.874	63	8.453	86	94.012	109	534.964
18	0.326	41	0.943	64	9.611	87	104.874	110	543.622
19	0.333	42	1.007	65	10.837	88	116.968	111	548.526
20	0.337	43	1.064	66	12.094	89	130.161	112	550.000
21	0.340	44	1.121	67	13.318	90	144.357	113	550.000
22	0.343	45	1.186	68	14.469	91	159.461	114	550.000
23	0.344	46	1.269	69	15.631	92	175.424	115	1000.000