fund

(A)Notwithstanding paragraph (3)(C), the term “fund” shall not include amounts held by an insurance company pursuant to an insurance contract if— (i)such contract is a life insurance contract described in section 264(a)(1), or (ii)such contract is a qualified nonguaranteed contract. (B)

Source

26 USC § 419(e)(4)(A)


Scoping language

For purposes of this section
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