{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s420/e/4","label":"applicable life insurance account","definition":"The term “applicable life insurance account” means a separate account established and maintained for amounts transferred under this section for qualified current retiree liabilities based on premiums for applicable life insurance benefits.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}