§ 1.7702-0 Table of contents.

This section lists the captions that appear in §§ 1.7702-1, 1.7702-2, and 1.7702-3. (a) General rule. (b) Reasonable mortality charges. (1) Actually expected to be imposed. (2) Limit on charges. (c) Safe harbors. (1) 1980 C.S.O. Basic Mortality Tables. (2) Unisex tables and smoker/nonsmoker tables. (3) Certain contracts based on 1958 C.S.O. table. (d) Definitions. (1) Prevailing commissioners' standard tables. (2) Substandard risk. (3) Nonparticipating contract. (4) Charge reduction mechanism. (5) Plan of insurance. (e) Effective date. (a) In general. (b) Contract insuring a single life. (c) Contract insuring multiple lives on a last-to-die basis. (1) In general. (2) Modifications to cash value and future mortality charges upon the death of insured. (d) Contract insuring multiple lives on a first-to-die basis. (e) Examples. (f) Effective dates. (1) In general. (2) Contracts issued before the general effective date. (a) In general. (b) Cash value. (1) In general. (2) Amounts excluded from cash value. (c) Death benefit. (1) In general. (2) Qualified accelerated death benefit treated as death benefit. (d) Qualified accelerated death benefit. (1) In general. (2) Determination of present value of the reduction in death benefit. (3) Examples. (e) Terminally ill defined. (f) Certain other additional benefits. (1) In general. (2) Examples. (g) Adjustments under section 7702(f)(7). (h) Cash surrender value. (1) In general. (2) For purposes of section 7702(f)(7). (i) Net surrender value. (j) Effective date and special rules. (1) In general. (2) Provision of certain benefits before July 1, 1993. (i) Not treated as cash value. (ii) No effect on date of issuance. (iii) Special rule for addition of benefit or loan provision after December 15, 1992. (3) Addition of qualified accelerated death benefit. (4) Addition of other additional benefits.