State statute · Federal sources
Treatment of qualified long-term care insurance
26 U.S.C. s. 7702B
Edition and licensing notes
Publisher. U.S. Government Publishing Office (govinfo.gov)
Edition. U.S. Code (govinfo), retrieved 2026-08-28
Status. U.S. Code, public domain.
What this document is
26 U.S.C. s. 7702B: Treatment of qualified long-term care insurance is a state statute published by U.S. Government Publishing Office (govinfo.gov). It is one of the documents that insurance license exam questions are written from, including life & health practice questions. This page summarizes it and points to the official version, which is the text to rely on.
Sections cited in practice questions
Each practice answer shows the exact passage it comes from. These are sections of this document that questions cite, with a short excerpt from the source text.
- 26 U.S.C. § 7702B(d)(1) (Aggregate payments in excess of limits; In general)
“(1) In general If the aggregate of - (A) the periodic payments received for any period under all qualified long-term care insurance contracts which are treated as made for qualified long-term care services for an insured, and (B) the periodic payments received for such period which are treated...”
- 26 U.S.C. § 7702B(a)(2), treatment of amounts received
“amounts (other than policyholder dividends, as defined in section 808, or premium refunds) received under a qualified long-term care insurance contract shall be treated as amounts received for personal injuries and sickness and shall be treated as reimbursement for expenses actually incurred for...”
Practice this material
Questions about this source
More Federal sources sources
- Coverage for Pre-existing Conditions (Affordable Care Act) - HealthCare.govFederal guidance
- 20 C.F.R. § 404.1520 -- Evaluation of Disability in General (the five-step sequential evaluation process)Regulation
- Parts of Medicare (Medicare & You / medicare.gov)Federal guidance
- Continuation of Health Coverage (COBRA) - U.S. Department of LaborReference
- Portability of Health Coverage (HIPAA) - U.S. Department of LaborReference
- Fair Credit Reporting Act - 15 U.S.C. § 1681a (Definitions)State statute
- 15 U.S.C. s. 1681b: FCRA permissible purposes of consumer reportsState statute
- 15 U.S.C. s. 1681c: FCRA requirements relating to obsolete information in consumer reportsState statute