For purposes of this part:
(a)Section 7702 of the Internal Revenue Code, relating to…#
(a) Section 7702 of the Internal Revenue Code, relating to life insurance contracts, shall apply, except as otherwise provided.
(b)Section 7702A of the Internal Revenue Code, relating to…#
(b) Section 7702A of the Internal Revenue Code, relating to modified endowment contract defined, shall apply, except as otherwise provided.
(c)(1) Section 7702B of the Internal Revenue Code,…#
(c) (1) Section 7702B of the Internal Revenue Code, relating to treatment of qualified long-term care insurance, shall apply, except as otherwise provided.
(2) The amendments made by Section 844 of the Pension Protection Act of 2006 (Public Law 109-280) to Section 7702B of the Internal Revenue Code shall not apply.
(Amended by Stats. 2010, Ch. 14, Sec. 2. (SB 401) Effective January 1, 2011.)