### Question
How is the term guideline single premium defined?


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

> 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**

