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existing policyholders surplus account

Defined in 1 place of the United States Code.

For purposes of this section, the term “existing policyholders surplus account” means any policyholders surplus account which has a balance as of the close of December 31, 1983.

Source

  • 1994–present26 U.S.C. § 815Internal Revenue Code · Distributions to shareholders from pre-1984 policyholders surplus account · for purposes of this section