{"data":{"id":"us-ca/ins-10232.96","jurisdiction":"us-ca","citation":"INS § 10232.96","heading":"","body":"When a policy or certificate holder of an insurance contract issued prior to December 31, 1996, requests a material modification to the contract as defined by federal law or regulations, the insurer, prior to approving such a request, shall provide written notice to the policy or certificate holder that the contract change requested may constitute a material modification that jeopardizes the federal tax status of the contract and appropriate tax advice should therefore be sought.","path":["Insurance Code - INS","DIVISION 2. CLASSES OF INSURANCE [1880. - 12880.8.]","PART 2. LIFE AND DISABILITY INSURANCE [10110. - 11549.]","CHAPTER 2.6. Long-Term Care Insurance [10231. - 10237.6.]","ARTICLE 3. General Provisions [10232. - 10233.8.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"a082f360b3945aab8117dc4bf21907b96b6d373faa5f82720ba3dcfa1d4bbd6f","source_id":"us-ca","stale":false,"prev":"us-ca/ins-10232.95","next":"us-ca/ins-10232.97"},"notice":"GroundRules: Original legal text. Not legal advice."}