Investments of the separate account shall, on the date of valuation, be valued at their market value or at amortized cost if such approximates market value and the term of any underlying investment does not exceed 180 days from date of acquisition by the separate account, or pursuant to standards contained in Section 2537 of the Maine Insurance Code (Title 24-A, M.R.S.A.).
02-031 C.M.R. ch. 310, § VIII-5