qualified supplemental benefit
(2) Qualified supplemental benefits (A) Qualified supplemental benefits treated separately For purposes of this part, the amount of the life insurance reserve for any qualified supplemental benefit shall be computed separately as though such benefit were under a separate contract. (B) Qualified supplemental benefit For purposes of this paragraph, the term “qualified supplemental benefit” means any supplemental benefit described in subparagraph (C) if— (i) there is a separately identified premium or charge for such benefit, and (ii) any net surrender value under the contract attributable to any other benefit is not available to fund such benefit. (C) Supplemental benefits For purposes of this paragraph, the supplemental benefits described in this subparagraph are any— (i) guaranteed insurability, (ii) accidental death or disability benefit, (iii) convertibility, (iv) disability waiver benefit, or (v) other benefit prescribed by regulations, which is supplemental to a contract for which there is a reserve described in subsection (c).