The reduction in the interest rate in 2021 to 2 percent and then a floating rate after 2021 will allow a higher cash value increase and a better internal rate of return on cash value policies.
Below are two articles that discuss this profound change that would impact cash value life insurance policies.
lifeproductreview.com/2021/01/05/257-the-section-7702-christmas-miracle/
https://www.investopedia.com/small-tax-law-change-may-have-big-impact-on-life-insurance-sales-and-values-5097046