Long-term care premium statement.—
(i) In general .—
(i)In general .—#
No distribution shall be treated as a qualified long-term care distribution unless a long-term care premium statement with respect to the employee has been filed with the plan.
(ii)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.
(ii)(I)#
the name and taxpayer identification number of such issuer,
(ii)(II)#
a statement that the coverage is certified long-term care insurance,
(ii)(III)#
identification of the employee as the owner of such coverage,
(iii)Filing with secretary .—#
A long-term care premium statement will be accepted only if the issuer has completed a disclosure to the Secretary for the specific coverage product to which the statement relates. Such disclosure shall identify the issuer, type of coverage, and such other information as the Secretary may require which is included in the filing of the product with the applicable State authority.