### Question
How does the law define qualified additional benefits?


### Answer
Under *26 U.S.C. § 101*, **qualified additional benefits** is defined as:

> 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**

