Is documentation required to confirm the need?

An employee who takes a distribution must file a long-term care premium statement with the plan administrator that includes the following information:

• Insurer’s name and taxpayer ID
• Statement that the coverage is certified long-term care insurance
• Identification of the employee as the owner of the coverage, the individual covered by the insurance and proof of the individual’s relationship to the employee
• Premiums owed for the calendar year
• Any other information the Treasury may require