### Question
How is the term qualified additional benefits defined?


### Answer
The term **qualified additional benefits** is defined in *26 U.S.C. § 7702* as the following:

> any—



(i) guaranteed insurability,



(ii) accidental death or disability benefit,



(iii) family term coverage,



(iv) disability waiver benefit, or



(v) other benefit prescribed under regulations

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

