Public-domain · open source

applicable guideline premium minimum rate

Defined in 1 place of the United States Code.

For purposes of subparagraph (B)(iii), the term "applicable guideline premium minimum rate" means the applicable accumulation test minimum rate (as defined in subsection (b)(3)) plus 2 percentage points.

Source

2020–present 26 U.S.C. § 7702Internal Revenue Code · Life insurance contract defined · for purposes of this section