### Question
What does segregated asset mean?


### Answer
**Segregated asset** has the following meaning in *26 U.S.C. § 817A*:

> any asset held as part of a segregated account referred to in subsection (d)(1) under a modified guaranteed contract

#### Citation:
  - *26 U.S.C. § 817A*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter L-Insurance Companies > PART I-LIFE INSURANCE COMPANIES > Subpart E-Definitions and Special Rules**

