For annuities in the payout period that include non-guaranteed elements, and for deferred annuities in the accumulation period, the insurer shall provide each contract owner with a report, at least annually, on the status of the contract that contains at least the following information:
A. The beginning and end date of the current report period;B. The accumulation and cash surrender value, if any, at the end of the previous report period and at the end of the current report period;C. The total amounts, if any, that have been credited, charged to the contract value or paid during the current report period; andD. The amount of outstanding loans, if any, as of the end of the current report period.02-031 C.M.R. ch. 915, § 7