When is a policyholder considered "chronically ill" under the Internal Revenue Code for long-term care?

A policyholder is considered "chronically ill" under the Internal Revenue Code for long-term care if they are unable to perform two activities of daily living (ADLs) for a period of 90 days. This definition aligns with the guidelines set forth in the Internal Revenue Code, which provides clarity on the criteria that qualify an individual as chronically ill for insurance benefits and tax considerations related to long-term care expenses.

The need to be unable to perform two ADLs for a minimum duration of 90 days ensures that the classification reflects a significant and ongoing inability to manage basic self-care tasks, thereby emphasizing the necessity for support and long-term care services. By doing so, this criterion helps delineate those individuals who genuinely require assistance from those who may need temporary help or support. Thus, understanding this specific standard is essential for both policyholders and providers to navigate long-term care and associated benefits effectively.