### Question
Can you define what qualified additional benefits means?


### Answer
**Qualified additional benefits** is defined as the following in *26 U.S.C. § 101*:

> any—



(i) guaranteed insurability,



(ii) accidental death benefit,



(iii) family term coverage, or



(iv) waiver of premium

#### Citation:
  - *26 U.S.C. § 101*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART III-ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME**

