The calendar year statutory valuation interest rates as defined by Sections 425.061, 425.062, and 425.063 are the interest rates used in determining the minimum standard for the valuation of:
(1) a life insurance policy to which Subchapter B, Chapter 1105, applies;
(2) an individual annuity or pure endowment contract issued on or after January 1, 1982;
(3) an annuity or pure endowment purchased on or after January 1, 1982, under a group annuity or pure endowment contract; or
(4) the net increase, if any, in a calendar year after January 1, 1982, in amounts held under a guaranteed interest contract.