500
they are primarily used for statutory regulation and federal taxation purposes. The tables are used to establish statutory reserves, minimum cash-surrender values, and the maximum mortality rate that can be levied within a universal life policy. Within the tax arena, the tables are used to establish the maximum level of funding permissible in order to qualify as life insurance, and they are used to establish the funding threshold for modified endowment contracts.
What is the Commissioner's Standard Ordinary (CSO) mortality table?