New Jersey Code § 17B:28-11

Reserve liability
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17B:28-11. Reserve liability
The reserve liability for contracts on a variable basis shall be established by the commissioner pursuant to the requirements of section 17B:19-8 (the Standard Valuation Law) in accordance with actuarial procedures that recognize the variable nature of the benefits provided.
L.1971, c. 144, s. 17B:28-11.

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