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Get 2005 Employer-provided Long-term Care Benefits Tax Credit Worksheet Instructions This Credit Is

Purposes of this credit, employer means any entity that employs one or more individuals performing services for it within this State. For a complete definition, see 26 M.R.S.A. 1043. Eligible long-term care insurance includes coverage under a qualified long-term care insurance contract or under a long-term care insurance policy certified by the Superintendent of Insurance in accordance with Title 24A. A qualified long-term care insurance contract is defined by IRC 7702B(b) as any co.

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