TourAxiom/US Federal/Statutes/Title 26/§ 101/(f)/(2)/(A)Guideline premium limitationOfficial sourceciteThe term “guideline premium limitation” means, as of any date, the greater of—(i)#the guideline single premium, or(ii)#cite · 26 U.S.C. § 101(f)(2)(A)(ii)the sum of the guideline level premiums to such date.Guideline single premium →