### Question
Can you define what life insurance controlled group means?


### Answer
**Life insurance controlled group** is defined as the following in *26 CFR § 1.1563-1*:

> 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 § 1.1563-1*
