### Question
How does Income Taxes define qualified supplemental benefit?


### Answer
Under *26 U.S.C. § 807*, **qualified supplemental benefit** is defined as:

> any supplemental benefit described in subparagraph (D) if—


(i) there is a separately identified premium or charge for such benefit, and


(ii) any net surrender value under the contract attributable to any other benefit is not available to fund such benefit

#### Citation:
  - *26 U.S.C. § 807*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter L-Insurance Companies > PART I-LIFE INSURANCE COMPANIES > Subpart C-Life Insurance Deductions**

