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SECTION 4. RULES FOR GENDEROR SMOKER-BASED TABLES

Internal Revenue Bulletin 2004-41 · 2026-10-03 edition · updated 2026-10-04 · United States

Mortality charges that do not exceed the applicable charges in gender- or smokerbased variations of the 1980 CSO tables or 2001 CSO tables (as applicable) will be treated as reasonable mortality charges, provided the following requirements are satisfied:

.01 Unisex tables . If a state permits minimum nonforfeiture values for all contracts issued under a plan of insurance to be determined using the 1980 or 2001 CSO Gender-Blended Mortality tables (“unisex tables”), then the applicable mortality charges in those tables are treated as reasonable mortality charges for female insureds provided the same tables are used to determine mortality charges for male insureds.

.02 Smoker/nonsmoker tables . If a state permits minimum nonforfeiture values for all contracts issued under a plan of insurance to be determined using the 1980 or 2001 CSO Smoker and Nonsmoker Mortality tables (“smoker/nonsmoker tables”), then the applicable mortality charges in those tables for smoker insureds are treated as reasonable mortality charges provided nonsmoker tables are used to determine nonsmoker mortality charges.

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▸Contents — Internal Revenue Bulletin 2004-41
Internal Revenue Bulletin 2004-41

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