The purpose of this subchapter is to recognize, permit, and prescribe the use of the 2001 Commissioners Standard Ordinary (CSO) Mortality Table in accordance with Insurance Code § 425.058(c)(3), concerning Computation of Minimum Standard: General Rule, and §1105.055(h), concerning Use of Mortality Tables and Interest Rates With Nonforfeiture Net Level Premium Method, and § 4.2825 of this title (relating to General Calculation Requirements for Basic Reserves and Premium Deficiency Reserves). For policies issued on or after January 1, 2017, the valuation manual adopted under Insurance Code Chapter 425, Subchapter B, concerning Standard Valuation Law, provides applicable mortality tables.
28 Tex. Admin. Code § 4.2721