### Question
How does the law define qualified long-term care insurance contract?


### Answer
Under *5 U.S.C. § 9001*, **qualified long-term care insurance contract** is defined as:

> given such term by section 7702B of the Internal Revenue Code of 1986.

#### Citation:
  - *5 U.S.C. § 9001*
  - Heading: **PART III-EMPLOYEES > Subpart G-Insurance and Annuities > CHAPTER 90-LONG-TERM CARE INSURANCE**

