The annuity reserve requirements of M.G.L. c. 175, § 9, subsections 2(a) and (b), apply to the group and individual annuity and pure endowment contracts that are subject to the requirements of M.G.L. c.175, § 120F. In complying with those reserve requirements, companies shall apply the applicable mortality tables specified in 211 CMR 39.03 through 39.05 or such other mortality tables as may be permitted under law, modified as appropriate to reflect a gender neutral or gender blended basis.
211 CMR, § 39.07