An area of significant concern to life insurance companies is the potential for significant increase in mortality rates resulting from an epidemic or other disaster. Some companies have tried to establish additional liabilities with respect to these risks; however, in general this would not be appropriate for long-duration type contracts that have "locked-in" assumptions. Where the insurance company has sufficient data to reasonably estimate a revised predictable benefit settlement pattern, it would be appropriate to consider the impact of such additional mortality in the premium deficiency calculation and in establishing liabilities for new policies.