an individual becoming an instrumentally impaired individual. (5) Instrumentally impaired individual The term instrumentally impaired individual means an individual who has been certified by a licensed health care practitioner as being unable to perform (without substantial assistance from another individual) at least 2 instrumental activities of daily living for a period of at least 90 days due to a loss of functional capacity. (6) Instrumental activities of daily living The term instrumental activities of daily living means activities related to living independently in the community, including— (A) meal planning and preparation, (B) managing finances, (C) shopping for food, clothing, and other essential items, (D) performing essential household chores, (E) communicating by phone or other media, or (F) traveling in and participating in the community. . (b) Clerical amendment The table of sections for part III of subchapter B of chapter 1 of such Code is amended by inserting after the item relating to section 139G the following new item: Sec. 139G. Long-term care account. . (c) Effective date The amendments made by this subsection shall apply with respect to sales or assignments of life insurance contracts after the date of enactment of this Act. (d) Reports The Secretary may require the trustee of a long-term care account to make such reports regarding such account to the Secretary and to the account beneficiary with respect to contributions, distributions, and such other matters as the Secretary determines appropriate.