Severe cognitive impairment

Severe cognitive impairment is a form of cognitive impairment that can be distinguished from the "mild" and "moderate" types of impairment. In the United States, the existence of severe cognitive impairment is a condition that triggers benefit payments under most long-term care insurance policies.[1]

  1. ^ In the United States, a long-term care policy that does not include it as a triggering condition will fail to be qualified for special tax treatment under the Internal Revenue Code. See section 7702B(c)(2)(A) of the Internal Revenue Code.