### Question
How is the term small group defined?


### Answer
The term **small group** is defined in *26 U.S.C. § 833* as the following:

> 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**

