(b) The length of a particular contract segment shall be set equal to the minimum of the value of t for which G_t is greater than R_t (if G_t never exceeds R_t such segment length is deemed to be the number of years from the beginning of the segment to the mandatory expiry date of the policy), where G_t and R_t are defined in paragraphs (1) and (2) of this subdivision. If GP_x+k+t is greater than zero and GP_x+k+t-1 is equal to zero, G_t shall be deemed to be 1000. If GP_x+k+t and GP_x+k+t-1 are both equal to zero, G_t shall be deemed to be zero.

1. (1) where:

   1. (i) x = original issue age;
   2. (ii) k = the number of years from the date of issue to the beginning of the particular segment; and
   3. (iii) t = 1, 2, . . ., t is reset to 1 at the beginning of each segment; and

   4. (iv) GP_{x + k + t− 1} = the gross premium per thousand of face amount, ignoring policy fees, if such policy fees are a level dollar amount for the entire premium paying period of the policy, for year t of the segment.

      (2)

      R_t = q_{x + k + t}/q_{x + k + t − 1}, but not less than one

      where:

   5. (i) x, k, and t are defined in paragraph (1) of this subdivision;
   6. (ii) q_{x + k + t} = the valuation mortality rate for deficiency reserves for policy year k + t + 1, but setting X equal to 1 for this purpose if the mortality of standard of section 98.4(b)(5) of this Part is elected, except as noted in the next sentence. Where a segment break occurs such that t is the length of the segment and a different valuation mortality table will be used in the next segment (e.g., the table will change from the special optional mortality factors of section 98.4[a][3] of this Part to the 1980 CSO table without 10-year select mortality factors), then q_{x + k + t} is based on the valuation mortality table used in the current segment;
   7. (iii) q_{x + k + t −1} = the valuation mortality rate for deficiency reserves for policy year k + t, but setting X equal to 1 for this purpose if the mortality of section 98.4(b)(5) of this Part is elected, except as noted in the next sentence. Where a segment break has just occurred such that t = 1 and a different valuation mortality table is being used in the current segment, then q_{x + k + t − 1} is based on the valuation mortality table in the current segment; and
   8. (iv) at the option of the insurer, R_t may be increased or decreased by one percent in any policy year, but R_t shall not be less than one.

   G_t = GP_{x + k + t}/GP_{x + k + t − 1}

(d) For policies subject to an insurer-election to substitute the 2001 Preferred Class Structure Mortality Table for the 2001 CSO Mortality Table:

1. (1) if the policy was issued on a policy form filed for approval prior to January 1, 2009, the insurer may, but shall not be required to, recalculate the segments; and
2. (2) if the policy was issued on a policy form filed for approval on or after January 1, 2009 and prior to January 1, 2020, the insurer shall recalculate the segments using the new valuation mortality rates.