### Question
How does the law define qualified accelerated death benefit rider?


### Answer
Under *26 U.S.C. § 818*, **qualified accelerated death benefit rider** is defined as:

> any rider on a life insurance contract if the only payments under the rider are payments meeting the requirements of section 101(g)

#### Citation:
  - *26 U.S.C. § 818*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter L-Insurance Companies > PART I-LIFE INSURANCE COMPANIES > Subpart E-Definitions and Special Rules**

