### Question
How does OTHER INSURANCE COMPANIES define small group?


### Answer
Under *26 U.S.C. § 833*, **small group** is defined as:

> the lesser of—



(i) 15 individuals, or



(ii) the number of individuals required for a small group under applicable State law

#### Citation:
  - *26 U.S.C. § 833*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter L-Insurance Companies > PART II-OTHER INSURANCE COMPANIES**

