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qualified long-term care insurance contracts or under certain life insurance contracts) of this revenue procedure. SECTION 6. EFFECT ON OTHER DOCUMENTS Rev. Proc. 2024-40 is modified.

SECTION 7. DRAFTING INFORMATION The principal author of this revenue procedure is Michael Finn of the Office of Associate Chief Counsel (Income Tax & Accounting). For further information regarding this revenue procedure, contact Mr. Finn at (202) 317-4718 (not a toll-free call).