### Question
How does Provisions Affecting More Than One Subtitle define qualified continuing care facility?


### Answer
Under *26 U.S.C. § 7872*, **qualified continuing care facility** is defined as:

> 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**

