When a life insurance policy exceeds certain IRS table values the result would create?

When a life insurance policy exceeds certain IRS table values the result would create?

L’s spouse dies at age 66. When a life insurance policy exceeds certain IRS table values, the result would create which of the following? When a life insurance policy exceeds certain IRS table values, the result would create a Modified Endowment Contract (MEC).

See also  Is MetLife now foremost?