The six tables of select mortality factors adopted in this section are from the NAIC model regulation titled "Valuation of Life Insurance Policies Model Regulation" that was adopted by the NAIC on March 8, 1999. The six tables of base select mortality factors include: male aggregate, male nonsmokers, male smoker, female aggregate, female nonsmoker, and female smoker. These tables apply to both age-last-birthday and age-nearest-birthday mortality tables.
28 Tex. Admin. Code § 4.2822