qualified additional benefits
Defined in 2 places of the United States Code.
The term “qualified additional benefits” means any—
(i) guaranteed insurability,
(ii) accidental death benefit,
(iii) family term coverage, or
(iv) waiver of premium.
Source
- 1994–present26 U.S.C. § 101Internal Revenue Code · Certain death benefits · in this section
The term “qualified additional benefits” means any—
(i) guaranteed insurability,
(ii) accidental death or disability benefit,
(iii) family term coverage,
(iv) disability waiver benefit, or
(v) other benefit prescribed under regulations.
Source
- 1994–present26 U.S.C. § 7702Internal Revenue Code · Life insurance contract defined · for purposes of this section