### Question
How is the "life insurance controlled group" defined?


### Answer
The term **life insurance controlled group** is defined in *26 CFR § 1.1563-1T* as follows -

> two or more life insurance companies each of which is a member of a controlled group of corporations described in paragraph (a)(2), (a)(3)(i), or (a)(4) of this section and to which § 1.1502-47(f)(6) does not apply. 

#### Citation:
  - *26 CFR § 1.1563-1T*
