Lower mortality rates exist among females. Historically this has resulted in higher rates for annuities and periodic settlements under life insurance policies. The corresponding rate reductions for life insurance on females arose more recently. The differential premiums reflect the use of separate mortality rates for female lives. Such rates may be found, for example, in the 1955�60 Basic Tables

or in special reports on intercompany mortality experience. Despite differences in premiums, the policy reserves, surrender values, and dividend scales are usually the same as those used for males.