Utah Code § 31A-17-501

Standard Valuation Law -- Definitions
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(1) This part is known as the "Standard Valuation Law."
(2) As used in this part, the following definitions apply on or after the operative date of the valuation
manual:
(a) Notwithstanding Section 31A-1-301, "accident and health insurance" means a contract that
incorporates morbidity risk and provides protection against economic loss resulting from
accident, sickness, or medical conditions and as may be specified in the valuation manual.
(b) "Appointed actuary" means a qualified actuary who is appointed in accordance with the
valuation manual to prepare the actuarial opinion required in Subsection 31A-17-503(2).
(c) "Company" means an entity that:
(i) has written, issued, or reinsured a life insurance contract, accident and health insurance
contract, or deposit-type contract in this state and has at least one such policy in force or on
claim; or

(ii) has written, issued, or reinsured a life insurance contract, accident and health insurance
contract, or deposit-type contract in any state and is required to hold a certificate of authority
to write life insurance, accident and health insurance, or deposit-type contracts in this state.
(d) "Deposit-type contract" means a contract that does not incorporate mortality or morbidity risks
and as may be specified in the valuation manual.
(e) Notwithstanding Section 31A-1-301, "life insurance" means a contract that incorporates
mortality risk, including annuity and pure endowment contracts, and as may be specified in
the valuation manual.
(f) "Policyholder behavior" means an action that a policyholder, contract holder, or any other
person with the right to elect options, such as a certificate holder, may take under a policy or
contract subject to this part, including lapse, withdrawal, transfer, deposit, premium payment,
loan, annuitization, or benefit elections prescribed by the policy or contract, but excluding
events of mortality or morbidity that result in benefits prescribed in their essential aspects by
the terms of the policy or contract.
(g) "Principle-based valuation" means a reserve valuation that uses one or more methods or
one or more assumptions determined by the insurer and is required to comply with Section

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