specified insurance contract

(B)The term “specified insurance contract” shall not include— (i)any pension plan contract (as defined in), (ii)any flight insurance or similar contract, (iii)any qualified foreign contract (as defined inwithout regard to paragraph (5) of this subsection), (iv)any contract which is an Archer MSA (as defined in), and (v)any contract which is a health savings account (as defined in).

Source

26 USC § 848(e)(1)(B)


Scoping language

For purposes of this section
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