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Text of Rev. Proc. 2005-25: Safe Harbors for Valuing Life Insurance Contracts Distributed by Plans (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] Apr. 8, 2005
14 pages. Excerpt: After the issuance of Rev. Proc. 2004-16 ... [c]ommentators asserted that the formulas did not function well for certain types of traditional policies. In addition, commentators were concerned about the possible double-counting of dividends under the formulas, and the fact that the formulas did not make an explicit adjustment for surrender charges, withdrawals, or distributions. The Service has determined that adjustments to the safe harbors are appropriate.
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