Disability & Long-Term CareQuestion 101 of 315

Compared with a non-tax-qualified long-term care policy, a federally tax-qualified LTC policy:

a.Has looser benefit triggers but no tax advantages
b.Provides favorable tax treatment of premiums and benefits but follows the stricter HIPAA benefit-trigger rules
c.Is illegal to sell in California
d.Pays only nursing-home benefits and no home-care benefits

Explanation

A tax-qualified LTC policy follows the federal HIPAA standards, including the 2-of-6-ADL trigger and severe-cognitive-impairment trigger, and in return receives favorable federal tax treatment of premiums and benefits. Non-tax-qualified policies may have more flexible triggers but lose the tax advantages.

Law Reference: HIPAA §7702B; IRC §7702B

Practice all 315 questions free — no signup required.

Related questions on this topic

Last reviewed: · editorial process

PrepPass Editorial Team · Verified against California Life & Health Insurance License Exam · How we review
Report