qualified additional benefits

(E)The term “qualified additional benefits” means any— (i)guaranteed insurability, (ii)accidental death benefit, (iii)family term coverage, or (iv)waiver of premium. (F)The payment of a premium which would result in the sum of the premiums paid exceeding the guideline premium limitation shall be disregarded for purposes of paragraph (1)(A)(i) if the amount of such premium does not exceed the amount necessary to prevent the termination of the contract without cash value on or before the end of the contract year. (G)In computing the net single premium under paragraph (1)(B)— (i)the mortality basis shall be that guaranteed under the contract (determined by reference to the most recent mortality table allowed under all State laws on the date of issuance), (ii)interest shall be based on the greater of— (I)an annual effective rate of 4 percent (3 percent for contracts issued before), or (II)the minimum rate or rates guaranteed upon issue of the contract, and (iii)the computational rules of paragraph (2)(D) shall apply, except that the maturity date referred to in clause (ii) thereof shall not be earlier than age 95. (H)If the taxpayer establishes to the satisfaction of the Secretary that— (i)the requirements described in paragraph (1) for any contract year was not satisfied due to reasonable error, and (ii)reasonable steps are being taken to remedy the error, (I)The Secretary shall prescribe such regulations as may be necessary or appropriate to carry out the purposes of this subsection. (g)


26 USC § 101(f)(3)(E)

Scoping language

None: Default is title Scope
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