Okla. Stat. tit. 36, § 36-4030.6: Minimum present value at commencement of benefits

Any paid-up annuity benefit available under a contract shall be

such that its present value on the date annuity payments are to

commence is at least equal to the minimum nonforfeiture amount on

that date. Present value shall be computed using the mortality

table, if any, and the interest rate specified in the contract for

determining the minimum paid-up annuity benefits guaranteed in the

contract.