Guideline single premium
The term “guideline single premium” means the premium at issue with respect to future benefits under the contract (without regard to any qualified additional benefit), and with respect to any charges for qualified additional benefits, at the time of a determination under subparagraph (A) or (E) and which is based on—
(i)#
the mortality and other charges guaranteed under the contract, and
(ii)#
interest at the greater of an annual effective rate of 6 percent or the minimum rate or rates guaranteed upon issue of the contract.