certified long-term care insurance
Defined in 1 place of the United States Code.
The term “certified long-term care insurance” means—
(i) a qualified long-term care insurance contract (as defined in section 7702B(b)) covering qualified long-term care services (as defined in section 7702B(c)),
(ii) coverage of the risk that an insured individual would become a chronically ill individual (within the meaning of section 101(g)(4)(B)) under a rider or other provision of a life insurance contract which satisfies the requirements of section 101(g)(3) (determined without regard to subparagraph (D) thereof), or
(iii) coverage of qualified long-term care services (as so defined) under a rider or other provision of an insurance or annuity contract which is treated as a separate contract under section 7702B(e) and satisfies the requirements of section 7702B(g),
Source
- 2025–present26 U.S.C. § 401Internal Revenue Code · Qualified pension, profit-sharing, and stock bonus plans · under this section