FSA and Long Term Care insurance premiums

[French]

Are long term care insurance premiums reimbursable from a health FSA?

[oriecat]

I believe long term care is specifically excluded from coverage under Section 125.

[French]

I could definitely use some additional help with this question.

I asked our FSA administrator and was told that Section 213 is what they use to determine what is reimbursable. However they also referenced Section 125 saying that it said that health insurance premiums are not reimbursable therefore long term care premiums are not reimbursable.

When I looked at Section 213 (d) (10), it specifically said eligible long-term care premiums for any qualified long-term care insurance contract (as defined in section 7702B(b)). And I cannot find the specific reference in Section 125 that denies these premiums from being reimbursable.

What am I missing in the logic?

[QDROphile]

Look at the last sentence of section 125(f). See also section 106©.

[oriecat]

(f) Qualified benefits defined For purposes of this section, the term “qualified benefit” means any benefit which... Such term shall not include any product which is advertised, marketed, or offered as long-term care insurance.