Current through Register Vol. 56, No. 18, September 16, 2024
(a) Any periodic
report for use with a variable life form shall satisfy, at a minimum, the
following requirements:
1. The report shall
be provided at least annually, and shall show values by fund, sub-account and
division (including, but not limited to, dollar and unit values, if the product
has unit values) applicable at both the beginning and end of the period covered
by the report;
2. The report shall
show the policy status as of a date no more than two months prior to the date
of the mailing the report and shall show all increments and decrements to
values and benefits since the date as of which the last previous report
provided value and benefit information;
3. The report shall state that, in accordance
with the investment experience of the separate account, the cash values and
variable death benefit may increase or decrease;
4. If the report shows projected values, it
shall describe the assumptions (premiums, charges, and net return) used to
calculate the projections; and
5.
If, as of the reporting date, any projected value shown in the report is less
than zero, the report shall include a caution that the policy may be in danger
of terminating without value in the next 12 months unless additional premium is
paid.
(b) Any periodic
report for use with a variable life form, which is a flexible factor form where
cash values and/or death benefits are subject to variation on the basis of
interest, mortality, or expense factors that may be adjusted by the insurer, or
on the basis of premium amounts which the policyholder may unilaterally change
or choose not to pay, shall satisfy, at a minimum, the following requirements:
1. The report shall include a monthly or
quarterly display of positive and negative investment performance for each
sub-account, fund or division of the separate account to which money was
allocated during the reporting period;
2. Except as provided in (b)3 below, the
report shall record the following transactions by date:
i. Premium receipt;
ii. Loans, incurred and repaid;
iii. Partial surrenders or
withdrawals;
iv. Transfers;
and
v. Monthly
deductions;
3.
Alternatively to (b)2 above, for any transactions for which transaction or
confirmation notices are sent, the report may show an aggregate amount for each
such type of transaction, except that transfers need not be shown;
i. The Commissioner shall waive the
requirement set forth in (b)2 above for loan activity if:
(1) The report states that the insurer will
provide this information to the policyholder upon request and free of charges;
and
(2) The information available
upon request shall record transactions set forth in (b)2 above by date for loan
activity;
4.
The report shall display interest increments separately from other increments
and decrements. Interest increments shall not be aggregated over different time
periods but shall be segregated in sufficient detail to permit verification;
and
5. The report shall record all
interest rates which applied to loaned and unloaned amounts during the
reporting period;
i. In the case of policies
with "buckets" or "generations" of interest, the Commissioner shall waive the
requirement set forth in (b)5 above if:
(1)
The report states that the insurer will provide the interest rates and
crediting methodology to the policyholder upon request and free of charge;
and
(2) The information available
upon request shall record all interest rates which applied to loaned and
unloaned amounts during the reporting period, together with the amounts to
which such rates apply.
ii. Notwithstanding any waiver granted
pursuant to (b)5i above, the report shall record the interest rates applied to
monies newly allocated to a fixed account option during the reporting period,
unless such interest rates are provided by the insurer in a transaction or
confirmation notice at the time of allocation.
(c) In addition to the requirements set forth
in (a) above, the periodic report and submission shall satisfy the requirement
set forth in
11:4-45.4(b), (c) and
(d).