**Rev. Proc. 2010-28 was released to address the 2001 CSO "maturity problem"**

**8 "Age 100 Safe Harbor Testing Methodologies"**

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                <tspan x="0.321289062" y="24">Deemed</tspan>
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            <text id="1.-Assume-maturity-a" font-size="12">
                <tspan x="95" y="17">1. Assume maturity at age 100 no matter what</tspan>
                <tspan x="95" y="31">2. CVAT NSP endows at age 100</tspan>
                <tspan x="95" y="45">3. GLP assumes payments made through age 99</tspan>
                <tspan x="95" y="59">4. &#931;GLPs freezes at age 99, but testing continues</tspan>
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            <tspan x="107" y="134">8. Disregard adjustments and material changes after age 100</tspan>
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                <tspan x="13.6601562" y="25">Material</tspan>
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                <tspan x="107" y="25">5. New 7-pay is based on years until age 100</tspan>
                <tspan x="107" y="39">6. &#931;(7-pay) freezes at age 100, but testing continues 7 years</tspan>
                <tspan x="107" y="53">7. Reduction-in-benefits rule applies for 7 years (life for JLS)</tspan>
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Easier for CVAT contracts to comply with; may reduce UL funding levels