Why does the death benefit increase under certain conditions in the universal life Plan A (fixed face amount)?

What will be an ideal response?

IRS rules require the face amount of a life insurance contract bear a relationship to the cash value. If there is too much cash value, the contract is declared an MEC and tax advantages are lost. If the cash value does well, there may be too much relative to the fixed face amount, and therefore the face amount is increased so as not to violate the relationship and lose tax benefits.