(a) The minimum standard of valuation under this subchapter may include lapse rates in the calculation of reserves for a secondary guarantee in universal life contracts issued after December 31, 2006.
(b) For purposes of this section, a secondary guarantee refers to specified conditions in a universal life contract that, if satisfied, provide for death benefits to remain in effect regardless of the accumulation value in the contract.

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Terms Used In Texas Insurance Code 425.071


(c) Lapse rates authorized by this section may not exceed two percent per year.
(d) The commissioner is authorized to adopt rules to implement this section.