IRC 101(g)(1) defines and cross-references key terms for accelerated death benefits, including "chronically ill individual" (as defined under 7702B) and requirements for qualified long-term care. It clarifies when amounts paid under riders or assignments are treated as excludable benefits rather than taxable distributions, subject to per-diem limits or reimbursement rules for qualified long-term care services.

Illustrations and contracts define chronic illness consistently with 7702B. Claims include physician certifications and evidence of qualified services to preserve exclusion.