26 U.S.C. § 812: Definition of company’s share and policyholder’s share

(a) Company’s shareFor purposes of section 805(a)(4), the term “company’s share” means, with respect to any taxable year beginning after December 31, 2017, 70 percent. (b) Policyholder’s shareFor purposes of section 807, the term “policyholder’s share” means, with respect to any taxable year beginning after December 31, 2017, 30 percent.