4. Helen wants to purchase a long term care policy. She is reviewing the features of these policies in order to make her selection. She chooses a tax-qualified long-term care policy. All of the following are requirements for the tax-qualified policy, EXCEPT:

A.The contract must coordinate benefits with Medicare or the contract is an indemnity or per diem contract.

B.The contract must be guaranteed renewable.

C.The contract is allowed to provide for a cash surrender value.

D.Any refunds and dividends under the contract can only be used to reduce future premiums or increase future benefits.