qualified long-term care insurance contract

(e)For purposes of this section, the term “qualified long-term care insurance contract” has the meaning given such term by section 7702B. (f)If a State imposes any requirement which is more stringent than the analogous requirement imposed by this section or section 7702B(g), the requirement imposed by this section orshall be treated as met if the more stringent State requirement is met.

Source

26 USC § 4980C(e)


Scoping language

For purposes of this section
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