(a) For any policy of insurance delivered or issued for delivery in this state after the operative date of former Insurance Code Article 3.44a, §8 (recodified in Insurance Code Chapter 1105, Subchapter B, concerning Computation of Adjusted Premiums Using Nonforfeiture Net Level Premium Method, for that policy form and before January 1, 1989, at the option of the company and subject to the conditions stated in §4.2714 of this title (relating to Conditions):
  (1) the 1958 CSO Smoker and Nonsmoker Mortality Tables may be substituted for the 1980 CSO Table, with or without Ten-Year Select Mortality Factors; and
  (2) the 1958 CET Smoker and Nonsmoker Mortality Tables may be substituted for the 1980 CET Table.
(b) The tables specified in subsection (a) of this section must be used as described in subsection (a) of this section to determine minimum reserve liabilities and minimum cash surrender values and amounts of paid-up nonforfeiture benefits, or benefits under any extended term insurance provision. Provided, however, that for any category of insurance issued on female lives with minimum reserve liabilities and minimum cash surrender values and amounts of paid-up nonforfeiture benefits, or benefits under any extended term insurance provision determined using 1958 CSO or 1958 CET Smoker and Nonsmoker Mortality Tables, such minimum values may be calculated according to an age not more than six years younger than the actual age of the insured. Provided further that the substitution of the 1958 CSO or CET Smoker and Nonsmoker Mortality Tables is available only if made for each policy of insurance on a policy form delivered or issued for delivery on or after the operative date for that policy form and before a date not later than January 1, 1989.
(c) For any policy of insurance delivered or issued for delivery in this state after the operative date of former Insurance Code Article 3.44a, §8 (recodified in Insurance Code Chapter 1105, Subchapter B), for the policy form, at the option of the company and subject to the conditions stated in §4.2714 of this title:
  (1) the 1980 CSO Smoker and Nonsmoker Mortality Tables, with or without Ten-Year Select Mortality Factors, may be substituted for the 1980 CSO Table, with or without Ten-Year Select Mortality Factors; and
  (2) the 1980 CET Smoker and Nonsmoker Mortality Tables may be substituted for the 1980 CET Table.
(d) The tables specified in subsection (c) of this section must be used as provided in subsection (c) of this section to determine minimum reserve liabilities and minimum cash surrender values and amounts of paid-up nonforfeiture benefits, or benefits under any extended term insurance provision.
(e) Values of 1,000 qx for the tables specified in this section can be found in "Proceedings of the NAIC," Volume I, 1984, pages 402 - 413. These tables are adopted by reference for use in an appropriate manner as described in this subchapter. Copies may be obtained by contacting the Life and Health Division, Life and Health Actuarial, MC: LH-ACT, Texas Department of Insurance, P.O. Box 12030, Austin, Texas 78711-2030. These tables are more particularly identified as follows:
  (1) 1958 CSO Nonsmokers and Smokers Mortality Tables;
  (2) 1958 CET Nonsmokers and Smokers Mortality Tables;
  (3) 1980 CSO Female Nonsmokers and Smokers Mortality Tables;
  (4) 1980 CSO Male Nonsmokers and Smokers Mortality Tables;
  (5) 1980 CET Female Nonsmokers and Smokers Mortality Tables; and
  (6) 1980 CET Male Nonsmokers and Smokers Mortality Tables.

Source Note: The provisions of this §4.2713 adopted to be effective November 30, 1984, 9 TexReg 5919; amended to be effective May 11, 2022, 47 TexReg 2758; transferred effective September 1, 2023, as published in the July 28, 2023, issue of the Texas Register, 48 TexReg 4127; amended to be effective January 24, 2024, 49 TexReg 250