Sample of Hypothetical Illustration

EX-99.27.M 4 dex9927m.htm SAMPLE OF HYPOTHETICAL ILLUSTRATION Sample of Hypothetical Illustration

Exhibit 27(m)

Sample Hypothetical Illustration

WRL FEP Current Accumulation


Policy Year		Month		Age		Beginning CV⁽¹⁾		Premium ⁽²⁾		Premium Load⁽³⁾		Policy Fee ⁽⁴⁾		Premium Collection Fee ⁽⁵⁾		BOM DB ⁽⁶⁾		BOM NAAR⁽⁷⁾		Base COI Rate⁽⁸⁾		Base COI Deduction ⁽⁹⁾		Net CV⁽¹⁰⁾		Gross Rate of Inv Return⁽¹¹⁾			Invest Fees ⁽¹²⁾			Net Rate ⁽¹³⁾			M&E ⁽¹⁴⁾			Interest ⁽¹⁵⁾		End CV⁽¹⁶⁾
5		49		34		8,146.16		2,500.00		150.00		5.00		2.00		300,000.00		288,531.94		0.14168		40.88		10,448.28		6.00	%		0.90	%		5.10	%		0.90	%		35.88		10,484.17
5		50		34		10,484.17		—		—		5.00		—		300,000.00		288,541.94		0.14168		40.88		10,438.29		6.00	%		0.90	%		5.10	%		0.90	%		35.85		10,474.14
5		51		34		10,474.14		—		—		5.00		—		300,000.00		288,551.97		0.14167		40.88		10,428.26		6.00	%		0.90	%		5.10	%		0.90	%		35.81		10,464.07
5		52		34		10,464.07		—		—		5.00		—		300,000.00		288,562.03		0.14167		40.88		10,418.19		6.00	%		0.90	%		5.10	%		0.90	%		35.78		10,453.98
5		53		34		10,453.98		—		—		5.00		—		300,000.00		288,572.13		0.14166		40.88		10,408.10		6.00	%		0.90	%		5.10	%		0.90	%		35.75		10,443.84
5		54		34		10,443.84		—		—		5.00		—		300,000.00		288,582.25		0.14166		40.88		10,397.96		6.00	%		0.90	%		5.10	%		0.90	%		35.71		10,433.67
5		55		34		10,433.67		—		—		5.00		—		300,000.00		288,592.44		0.14165		40.88		10,387.79		6.00	%		0.90	%		5.10	%		0.90	%		35.68		10,423.46
5		56		34		10,423.46		—		—		5.00		—		300,000.00		288,602.63		0.14168		40.89		10,377.57		6.00	%		0.90	%		5.10	%		0.90	%		35.64		10,413.21
5		57		34		10,413.21		—		—		5.00		—		300,000.00		288,612.88		0.14168		40.89		10,367.32		6.00	%		0.90	%		5.10	%		0.90	%		35.61		10,402.93
5		58		34		10,402.93		—		—		5.00		—		300,000.00		288,623.16		0.14167		40.89		10,357.04		6.00	%		0.90	%		5.10	%		0.90	%		35.57		10,392.61
5		59		34		10,392.61		—		—		5.00		—		300,000.00		288,633.47		0.14167		40.89		10,346.72		6.00	%		0.90	%		5.10	%		0.90	%		35.53		10,382.26
5		60		34		10,382.26		—		—		5.00		—		300,000.00		288,643.84		0.14166		40.89		10,336.37		6.00	%		0.90	%		5.10	%		0.90	%		35.50		10,371.87

⁽¹⁾	= End of Month Cash Value from previous month

⁽²⁾	= Annual planned premium

⁽³⁾	= 6.0% yrs 1-10, 2.5% yrs.11+

⁽⁴⁾	= Monthly Administration Fee = $5.00 in all months

⁽⁵⁾	= Premium Collection Fee = $2.00 per premium

⁽⁶⁾	= Beginning of Month Death Benefit

⁽⁷⁾	= Net Amount at Risk = (6) - (1) - (2) + (3) + (4) + (5)

⁽⁸⁾	= Current cost of insurance rate

⁽⁹⁾	= Current cost of insurance charge = (7) / 1000 * (8)

⁽¹⁰⁾	= Net Cash Value = (1) + (2) - (3) - (4) - (5) - (9)

⁽¹¹⁾	= Hypothetical Gross Rate of Investment Return

⁽¹²⁾	= Arithmetic Average of Total Portfolio Expenses

⁽¹³⁾	= Hypothetical Net Rate of Investment Return = (11) - (12)

⁽¹⁴⁾	= Mortality and Expense Charge

⁽¹⁵⁾	= Interest = (10) * { [1 + (13) - (14)] ^ (1/12) -1 }

⁽¹⁶⁾	= End Of Month Cash Value = (10) + (15)