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VALUATION MANUAL. NAIC Adoptions Through. April 6, 2016. The NAIC initially adopted the Valuation Manual on 12/2/12, with subsequent adoptions of amendments This section applies to policies and contracts issued prior to the operative date of the valuation manual. (1) The commissioner shall annually value, or cause1. The valuation manual has been adopted by the NAIC by an affirmative vote of at least 42 members, or three-fourths of the members voting, whichever is greater under the NAIC Valuation Manual. Developed by the. Task Force on Principle-Based Reserves of the. Life Committee of the. Actuarial Standards Board. (NAIC) Valuation Manual, which currently specifies new interest rate requirements for reserves on single premium immediate annuities and similar contracts.1.