Voya ICAR has one more trick up its sleeve. Although AG49 ostensibly limited the ability for life insurers to illustrate different performance in different indexed accounts, the fact that Voya has different Option Factors for each indexed account means that illustrated performance with ICAR also varies by indexed account. Whereas the S&P 500 account picks up an additional 1% or so in cash value IRR with ICAR, the 2 Year Global account tacks on nearly 2.75%.