2021 Tennessee Code
Part 9 - Standard Valuation Law
§ 56-1-906. Calendar Year Statutory Valuation Interest Rates

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Guarantee
Duration Weighting
Years   Factors
10 or less  0.50
More than 10, but not more than 20    0.45
More than 20        0.35
Guarantee   Weighting Factor
A     B     C
Duration     For Plan Type
5 or less: 0.80    0.60    0.50
More than 5,
but not more than 10:   0.75    0.60    0.50
More than 10,
but not more than 20:   0.65    0.50   0.45
More than 20:      0.45    0.35  0.35
For Plan Type
A     B     C
0.15    0.25    0.05
For Plan Type
A     B     C
0.05    0.05    0.05

Structure 2021 Tennessee Code