### Question
How does the law define guideline single premium?


### Answer
Under *26 U.S.C. § 7702*, **guideline single premium** is defined as:

> the premium at issue with respect to future benefits under the contract

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

