### Question
How does DEFINITIONS define portion?


### Answer
Under *26 U.S.C. § 7702B*, **portion** is defined as:

> only the terms and benefits under a life insurance contract or annuity contract that are in addition to the terms and benefits under the contract without regard to long-term care insurance coverage

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

