Long-term care premium statement .—
For purposes of this paragraph, a long-term care premium statement is a statement provided by the issuer of long-term care coverage, upon request by the owner of such coverage, which includes—
(I)#
the name and taxpayer identification number of such issuer,
(II)#
a statement that the coverage is certified long-term care insurance,
(III)#
identification of the employee as the owner of such coverage,
(IV)#
identification of the individual covered and such individual’s relationship to the employee,
(V)#
the premiums owed for the coverage for the calendar year, and
(VI)#
such other information as the Secretary may require.