### Question
How is the term continuing care contract defined?


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

> a written contract between an individual and a qualified continuing care facility under which—


(A) the individual or individual's spouse may use a qualified continuing care facility for their life or lives,


(B) the individual or individual's spouse will be provided with housing, as appropriate for the health of such individual or individual's spouse—


(i) in an independent living unit (which has additional available facilities outside such unit for the provision of meals and other personal care), and


(ii) in an assisted living facility or a nursing facility, as is available in the continuing care facility, and


  

(C) the individual or individual's spouse will be provided assisted living or nursing care as the health of such individual or individual's spouse requires, and as is available in the continuing care facility

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

