The purpose of this part is to recognize, permit, and prescribe the use of mortality tables that reflect differences in mortality between preferred and standard lives in determining minimum reserve liabilities in accordance with the Standard Valuation Law for Life Insurance and Annuities, Arkansas Code § 23-84-101 et seq., and Valuation of Life Insurance Policies Model Regulation adopted as 23 CAR pt. 104, Valuation of Life Insurance Policies.