### Question
How is the term applicable guideline premium minimum rate defined?


### Answer
The term **applicable guideline premium minimum rate** is defined in *26 U.S.C. § 7702* as the following:

> the applicable accumulation test minimum rate (as defined in subsection (b)(3)) plus 2 percentage points

#### Citation:
  - *26 U.S.C. § 7702*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 79-DEFINITIONS**

