R.C.S.A. § 38a-459-18
Asset valuation reserve exemption for certain market value separate accounts
Cite as Conn. Agencies Regs. § 38a-459-18
When the insurance company values separate account or supplemental account assets at market value and complies with the asset maintenance requirements pursuant to sections 38a-459-14 or 38a-459-15 of the Regulations of Connecticut State Agencies, it need not maintain an asset valuation reserve with respect to these assets.