### Question
How does the law define qualified additional benefits?


### Answer
Under *26 U.S.C. § 7702*, **qualified additional benefits** is defined as:

> any—


(i) guaranteed insurability,


(ii) accidental death or disability benefit,


(iii) family term coverage,


(iv) disability waiver benefit, or


(v) other benefit prescribed under regulations

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

