New York Laws
Article 13 - Assets and Deposits
1304 - Valuation Reserves.

(a) reserves on all of its life insurance policies or certificates and
annuity contracts in force, computed according to the applicable tables
of mortality and rates of interest prescribed in this chapter;
(b) reserves for disability benefits, including reserves for disabled
lives whether reported or unreported, and for accidental death benefits;
and
(c) any additional reserves prescribed by the superintendent as
necessary on account of such insurer's policies, certificates and
contracts.

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