The following terms, when used in this chapter, have the following meanings, unless the context clearly indicates otherwise:
Premium deposit fund-Amounts paid in and held for payments of future contractual obligations of policyholders or contractholders under an individual life insurance policy or an individual annuity contract.
Retirement deposit fund-Paid-in amounts and interests credited thereon held for the purchase at a future date of annuity benefits for the policyholder of an individual life policy or the contractholder of an individual annuity contract.
31 Pa. Code § 86.1