The length of a particular contract segment shall be set equal to the minimum of the value t for which G_t is greater than R_t where G_t and R_t are defined as follows:

G_t = GP_x+k+t

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GP_x+k+t-1 where x = original issue age

k = the number of years from the date of issue to the beginning of the segment;

t = 1, 2, . . .; t is reset to 1 at the beginning of each segment;

GP_x+k+t-1 = guaranteed gross premium per thousand of face amount for year t of the segment,

ignoring policy fees only if level for the premium paying period of the policy.

If GP_x+k+t is greater than 0 and GP_x+k+t-1 is equal to 0, G_t shall be deemed to be 1000. If GP_x+k+t and GP_x+k+t-1 are both equal to 0, G_t shall be deemed to be 0.

R_t = q_{x+k+ t}

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q_x+t+k-1 where x, k and t are as defined above, and

q_x+t+k-1 = valuation mortality rate for deficiency reserves in policy year k+t but

using the mortality of 13 NMAC 9.13.13.2 [now Subsection B of