California Code of Regulations
Title 10 - Investment
Chapter 5 - Insurance Commissioner
Subchapter 3 - Insurers
Article 11 - Separate Account or Accounts-Variable Contracts
Section 2530 - Contracts Providing for Variable Benefits
Current through Register 2024 Notice Reg. No. 38, September 20, 2024
(a) Any variable contract delivered or issued for delivery in this State shall contain a statement of the essential features of the procedures to be followed by the insurer in determining the dollar amount of such variable or fixed benefits. Any variable contract providing benefits payable in variable amounts, including such a group contract and any certificate in evidence of variable benefits issued thereunder, shall state that such dollar amount will vary to reflect investment experience and shall contain on its first page a clear statement to the effect that the benefits thereunder are on a variable basis. As to any contract providing benefits payable in fixed amounts during the annuity payment period, such statements may be modified to reflect that the benefits, although guaranteed after the annuity commencement date, depend upon the experience of the separate account prior to the annuity commencement date.
(b) Illustrations of benefits payable under any variable contract shall not include projections of past investment experience into the future or attempted predictions of future investment experience; provided that nothing contained herein is intended to prohibit use of hypothetical assumed rates of return to illustrate possible levels of benefits.
(c) No individual variable annuity contract providing for the payment of periodic stipulated payments shall be delivered or issued for delivery in this State unless it contains in substance the following provisions or provisions which in the opinion of the Commissioner are more favorable to the holders of such contracts:
(d) No individual variable life insurance policy shall be delivered or issued for delivery in this State unless it contains in substance the following provisions or provisions which in the opinion of the Commissioner are more favorable to the holders of such policies:
The method of computation of cash values and other nonforfeiture benefits, as described either in the policy or in a statement filed with the Commissioner of the jurisdiction in which the policy is delivered, shall be in accordance with actuarial procedures that recognize the variable nature of the policy. The method of computation must be such that, if the net investment return credited to the contract at all times from the date of issue should be equal to the assumed investment increment factor if the contract provides for such a factor, or 3 1/2 if not, with premiums and benefits determined accordingly under the terms of the policy, the resulting cash values and other nonforfeiture benefits would be a least equal to the minimum values required by Sections 10159.1 through 10167 of the Insurance Code for a fixed dollar policy with such premiums and benefits. The method of computation may disregard incidental minimum guarantees as to the dollar amounts payable. Incidental minimum guarantees include, for example, but are not to be limited to, a guarantee under a policy which provides for an assumed investment increment factor that the amount payable at death or maturity shall be at least equal to the amount that otherwise would have been payable if the net investment return credited to the contract at all times from the date of issue had been equal to such factor.
(e) Any variable annuity contract delivered or issued for delivery in this State shall stipulate the investment increment factors to be used in computing the dollar amount of variable benefits or other variable contractual payments or values thereunder, and may guarantee that expense and/or mortality results shall not adversely affect such dollar amounts. In the case of an individual variable annuity contract under which the expense and mortality results may adversely affect the dollar amount of benefits, the expense and mortality factors shall be stipulated in the contract.
In computing the dollar amount of variable benefits or other contractual payments or values under an individual variable annuity contract:
"Expense," as used in this Paragraph, may exclude some or all taxes, as stipulated in the contract.
(f) Any individual variable life insurance policy delivered or issued for delivery in this State shall stipulate the investment increment factor to be used in computing the dollar amount of variable benefits or other variable contractual payments or values thereunder and shall guarantee that expense and mortality results shall not adversely affect such dollar amounts.
(g) The reserve liability for variable contracts shall be established pursuant to the requirements of the Standard Valuation Law (Insurance Code Section 10489.1 through 10489.6) in accordance with actuarial procedures that recognize the variable nature of the benefits provided and any mortality guarantees.
1. Amendment filed 7-19-72; effective thirtieth day thereafter (Register 72, No. 30)