| Grandfathered under DEFRA | OLI_TAXGF_DEFRA | 3 | The policy was issued before 1984 so it is grandfathered from the Deficit Reduction Act (DEFRA). See DEFRA for details. | |
| Grandfathered under Roth IRA legislation | OLI_TAXGF_ROTHIRA | 5 | Legislation provided that accounts converted to a ROTH IRA within a certain period after
the enactment of the law would be granted a tax break | |
| Grandfathered under TAMRA | OLI_TAXGF_TAMRA | 4 | The policy was issued before 1988 so it is grandfathered from the Technical and Miscellaneous Revenue Act (TAMRA) of 1988. See TAMRA for details. | |
| Grandfathered under TEFRA | OLI_TAXGF_TEFRA | 2 | The policy was issued before 1982 so it is grandfathered from the Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA) for tax purposes. See TEFRA for details. | |
| Not Grandfathered | OLI_TAXGF_NO | 1 | | |
| Other | OLI_OTHER | 2147483647 | | |
| Unknown | OLI_UNKNOWN | 0 | | |