qualified supplemental benefit
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 807 — for purposes of this part (2 versions over time)
For purposes of this paragraph, the term "qualified supplemental benefit" means any supplemental benefit described in subparagraph (C) if—
(i) there is a separately identified premium or charge for such benefit, and
(ii) any net surrender value under the contract attributable to any other benefit is not available to fund such benefit.