New York Codes, Rules and Regulations
Title 11 - INSURANCE
Chapter IV - Financial Condition Of Insurer and Reports to Superintendent
Subchapter B - Life Insurers
Part 100 - Recognition of The 2001 Cso Mortality Table and the 2017 Cso Mortality Table for Use in Determining Minimum Reserve Liabilities And Nonforfeiture Benefits and Recognition and Application of Preferred Mortality Tables for Use in Determining Minimum Reserve Liabilities
Section 100.8 - 2001 cso preferred class structure mortality table and 2017 CSO Preferred Class Structure Mortality Table

(a) At the election of the insurer, for each calendar year of issue, for any one or more specified plans of insurance and subject to satisfying the conditions stated in section 100.9 of this Part, the 2001 CSO Preferred Class Structure Mortality Table may be substituted in place of the 2001 CSO Smoker or Nonsmoker Mortality Table as the minimum mortality standard for policies issued on or after January 1, 2007 and prior to January 1, 2020. For policies issued on or after January 1, 2004, and prior to January 1, 2007, the 2001 CSO Preferred Class Structure Mortality Table may be substituted with the prior approval of the superintendent and subject to the conditions of section 100.9 of this Part. A table from the 2001 CSO Preferred Class Structure Mortality Table used in place of a 2001 CSO Mortality Table, pursuant to the requirements of this Part, shall only be treated as part of the 2001 CSO Mortality Table for purposes of reserve valuation.

(b) At the election of the insurer, for each calendar year of issue, for any one or more specified plans of insurance and subject to satisfying the conditions stated in section 100.9 of this Part, the 2017 CSO Preferred Class Structure Mortality Table may be substituted in place of the 2017 CSO Smoker or Nonsmoker Mortality Table as the minimum mortality standard for policies issued on or after January 1, 2017. A table from the 2017 CSO Preferred Class Structure Mortality Table used in place of a 2017 CSO Mortality Table, pursuant to the requirements of this Part, shall only be treated as part of the 2017 CSO Mortality Table for purposes of reserve valuation.

(c) Neither the 2001 CSO Preferred Class Structure Mortality Table nor the 2017 CSO Preferred Class Structure Mortality Table shall be used as the minimum nonforfeiture standard described in Insurance Law section 4221(k)(9)(B)(vi).