guideline level premium

(4) Guideline level premium The term “guideline level premium” means the level annual amount, payable over a period not ending before the insured attains age 95, computed on the same basis as the guideline single premium, except that paragraph (3)(B)(iii) shall be applied by substituting “the applicable accumulation test minimum rate” for “the applicable guideline premium minimum rate”.


26 USC § 7702(c)(4)

Scoping language

For purposes of this section
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