The No-Lapse Guarantee (NLG) is automatically included with Accumulation IUL. It guarantees that the policy will not default, even if the cash surrender value falls to zero or below, provided the NLG cumulative premium test performed at the point of lapse is met and policy debt does not exceed the policy value. At the end of the No-Lapse Guarantee period, the policy value may be insufficient to keep the policy in force. Thereafter, premiums significantly higher than the No-Lapse Guarantee premium may be required to keep the policy in force. If you pay only the premium to satisfy the No-Lapse Guarantee, you may be foregoing the advantage of building up policy value. Once lapsed, the guarantee cannot be reinstated. The maximum duration of the NLG is 15 years with lesser durations for older ages. The No-Lapse Guarantee is reduced to 5 years if you elect the Return of Premium rider or if you elect to increase the Supplemental Face Amount. In Illinois the NLG is called "Death Benefit Protection." Factors such as, but not limited to, loans, withdrawals, or any other change allowed under the contract could potentially terminate the No-Lapse GuaranteeLoans and withdrawals will reduce the death benefit and the cash surrender value, and may cause the policy to lapse. Lapse or surrender of a policy with a loan may cause the recognition of taxable income. Withdrawals in excess of the cost basis (premiums paid) will be subject to tax and certain withdrawals within the first 15 years may be subject to recapture tax. Additionally, policies classified as modified endowment contracts may be subject to tax when a loan or withdrawal is made. A federal tax penalty of 10% may also apply if the loan or withdrawal is taken prior to age 59 1/2. [Cash value available for loans and withdrawals may be more or less than originally invested.] Withdrawals are available after the first policy year.