The purpose of this part is to recognize, permit, and prescribe the use of the 2001 Commissioners Standard Ordinary (CSO) Mortality Table in accordance with the specific provisions of the Standard Valuation Law for Life Insurance and Annuities, Arkansas Code § 23-84-101 et seq., codified in Arkansas Code § 23-84-103(b)(1)(C) and with the specific provisions of the Standard Nonforfeiture Law for Life Insurance, Arkansas Code § 23-81-201 et seq., codified in Arkansas Code § 23-81-209(h)(2)(F) of the Arkansas Insurance Code and 23 CAR § 104-104(a) – (c).

Codification Notes: "CSO" means Commissioners Standard Ordinary.