United States as a long-term care account, but only if the written governing instrument creating the trust meets the following requirements: (A) No contribution will be accepted unless it is in cash and in consideration of the sale or assignment of any portion of the death benefits under a life insurance contract on the life of the account beneficiary. (B) The trustee is a bank (as defined in section 408(n)), an insurance company (as defined in section 816), or another person who demonstrates to the satisfaction of the Secretary that the manner in which such person will administer the trust will be consistent with the requirements of this section. (C) No part of the trust assets will be invested in life insurance contracts. (D) The assets of the trust will not be commingled with other property except in a common trust fund or common investment fund. (E) The interest of an individual in the balance in his account is nonforfeitable. (3) Long-term care expenses The term long-term care expenses means amounts paid or incurred— (A) as premiums for a qualified long-term care insurance contract (as such term is defined in section 7702B(b)), (B) for qualified long-term care services (as such term is defined in section 7702B(c)), or (C) for qualified health services. (4) Qualified health services The term qualified health services means— (A) diagnostic, preventive, therapeutic, curing, treating, mitigating, and rehabilitative services, and maintenance or personal care services, which are— (i) required by an instrumentally impaired individual, and (ii) provided pursuant to a plan of care prescribed by a licensed health care practitioner, or (B) items or services that a licensed health care practitioner determines are reasonable and necessary to reduce the likelihood of 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