Any individual who has been certified by a licensed health care practitioner as (IRS Code 7702B):
(a) being unable to perform (without substantial assistance from another individual) at least two activities of daily living (“ADL”) for at least 90 days due to the loss of functional capacity (the ADLs include, eating, toileting, transferring, bathing, dressing or continence), or
(b) requiring substantial supervision to protect the individual from threats to health and safety due to severe cognitive impairment, or (3) having a level of disability similar to that described in (1) as determined by the Secretary of Health and Human Services.
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