qualified additional benefits

(5) Qualified additional benefits (A) In general 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. (B) Treatment of qualified additional benefits For purposes of this section, qualified additional benefits shall not be treated as future benefits under the contract, but the charges for such benefits shall be treated as future benefits. (C) Treatment of other additional benefits In the case of any additional benefit which is not a qualified additional benefit— (i) such benefit shall not be treated as a future benefit, and (ii) any charge for such benefit which is not prefunded shall not be treated as a premium.


26 USC § 7702(f)(5)

Scoping language

For purposes of this section
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