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Long-Term Care expenses and a limited amount of premiums for Long-Term Care insurance will be eligible for the medical expenses itemized deduction allowed under federal income tax provisions, for aggregate medical expenses in excess of 7.5 percent of adjusted gross income for the taxable year. The eligible Long-Term Care insurance premiums deductible for any tax year vary based on the individual’s attained age at the end of the tax year.

Special Enrollment Period. A time, triggered by certain specific events, during which you and your dependents must be permitted to sign up for coverage under a group health plan. Employers and group health insurers must make such a period available to employees and their dependents when their family status changes or when their health insurance status changes. Special enrollment periods must last at least 30 days. Enrollment in a health plan during a special enrollment period is not considered late enrollment.