38 U.S.C. § 1902
Premium rates and policy values
Premium rates for insurance shall be the net rates based upon the American Experience Table of Mortality and interest at the rate of 3 per centum per annum. All cash, loan, paid-up, and extended values, and all other calculations in connection with insurance, shall be based upon said American Experience Table of Mortality and interest at the rate of 3 per centum per annum.
( Pub. L. 85–857 , Sept. 2, 1958 , 72 Stat. 1148 , § 702; renumbered § 1902, Pub. L. 102–83, § 5(a) , Aug. 6, 1991 , 105 Stat. 406 .)