separate account

(17)The term “separate account” means an account established or maintained by an insurance company under which income, gains, and losses, whether or not realized, from assets allocated to such account, are, in accordance with the applicable contract, credited to or charged against such account without regard to other income, gains, or losses of the insurance com­pany.

Source

29 USC § 1002(17)


Scoping language

For purposes of this subchapter
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