### Question
What is the definition of portion?


### Answer
The definition of **portion** is as follows in *26 U.S.C. § 7702B*:

> only the terms and benefits under a life insurance contract that are in addition to the terms and benefits under the contract without regard to long-term care insurance coverage

#### Citation:
  - *26 U.S.C. § 7702B*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 79-DEFINITIONS**

