### Question
How does DEFINITIONS define death benefit?


### Answer
Under *26 U.S.C. § 7702*, **death benefit** is defined as:

> the amount payable by reason of the death of the insured (determined without regard to any qualified additional benefits)

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

