Question: Code Section 7 7 0 2 ( b ) defines qualified long - term care insurance contracts that will be eligible for a range of

Code Section 7702(b) defines "qualified" long-term care insurance contracts that will be eligible for a range of tax benefits. Of the following, which is NOT an element of a qualified contract as laid out in this code section?
A.
The contract must provide for COBRA continuation
B.
Plans may not include any cash value accumulation
C.
Coverage may be provided only for qualified long-term care services
D.
Policies must be guaranteed renewable

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