existing plan of insurance

(3) Existing plan of insurance For purposes of this subsection, the term “existing plan of insurance” means, with respect to any contract, any plan of insurance which was filed by the company issuing such contract in 1 or more States before September 28, 1983 , and is on file in the appropriate State for such contract.


26 USC § 7702(i)(3)

Scoping language

For purposes of this subsection
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