qualified accelerated death benefit rider
Defined in 1 place of the United States Code.
For purposes of this subsection, the term “qualified accelerated death benefit rider” means any rider on a life insurance contract if the only payments under the rider are payments meeting the requirements of section 101(g).
Source
- 1996–present26 U.S.C. § 818Internal Revenue Code · Other definitions and special rules · for purposes of this part