### Question
What is the definition of periodic payment?


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

> any payment (whether on a periodic basis or otherwise) made without regard to the extent of the costs incurred by the payee for qualified long-term care services

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

