Unum's Long Term Care Insurance is a tax qualified policy.

Premiums are treated as an annual medical expense for deduction purposes against your income and contains these features:

• Benefits from the policy are not treated as income from a tax perspective.
• Federal guidelines define an inability to perform 2 of 6 Activities of Daily Living (ADL) as the "Benefit Trigger."
• "Medical Neccessity" is not a "Benefit Trigger."
• Your disability must be of duration of at least 90 days.
• Cognitive impairment must require supervision.
• The policy is guaranteed renewable.
• The policy does not have cash surrender value.

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