### Question
How is the term qualified continuing care facility defined?


### Answer
The term **qualified continuing care facility** is defined in *26 U.S.C. § 7872* as the following:

> 1 or more facilities—



(i) which are designed to provide services under continuing care contracts,



(ii) which include an independent living unit, plus an assisted living or nursing facility, or both, and



(iii) substantially all of the independent living unit residents of which are covered by continuing care contracts

#### Citation:
  - *26 U.S.C. § 7872*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 80-GENERAL RULES > Subchapter C-Provisions Affecting More Than One Subtitle**

