Common Contracts

2 similar null contracts

Contract
January 15th, 2020
  • Filed
    January 15th, 2020

Example 3. (i) B, an individual, is the pol- icyholder under a long-term care insurance contract purchased in 1995. On June 15, 2000, the insurance coverage and premiums under the contract are increased by agreement be- tween B and the insurance company.

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Internal Revenue Service, Treasury § 1.7703–1
August 28th, 2014
  • Filed
    August 28th, 2014

1, 1997. Thus, the contract is not a pre-1997 long-term care insurance contract, and, ac- cordingly, the contract must meet the re- quirements of section 7702B(b) and any regu- lations issued thereunder to be a qualified long-term care insurance contract.

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