existing plan of insurance
Defined in 2 places of the United States Code.
For purposes of this paragraph, the term “existing plan of insurance” means, with respect to any contract, any plan of insurance which was filed by the company using such contract in one or more States before January 1, 1984, and is on file in the appropriate State for such contract.
Source
- 1994–present26 U.S.C. § 807Internal Revenue Code · Rules for certain reserves · for purposes of this part
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.
Source
- 1994–present26 U.S.C. § 7702Internal Revenue Code · Life insurance contract defined · for purposes of this section