1099-LTC AGGREGATION SYSTEM LOGIC REVIEW
Reviewer Name:
Date of Review:
System Module:

[ ] POLICYHOLDER VERIFICATION
    [ ] Exclude non-individual policyholders from 1099-LTC generation.
    [ ] Validate policyholder TIN format and capture address.

[ ] INSURED INDIVIDUAL VERIFICATION
    [ ] Capture insured TIN and address independently from policyholder.
    [ ] Identify contracts where policyholder and insured are the same person.

[ ] AGGREGATION CONTROLS (Compare multiple contracts for same policyholder)
    [ ] Match Insured TIN exactly?
    [ ] Match Box 3 (Per Diem vs Reimbursed) exactly?
    [ ] Match Box 4 (Qualified Contract) exactly?
    [ ] Match Box 5 (Illness Status) exactly?
    [ ] If YES to all, aggregate Box 1 / Box 2 amounts.
    [ ] If NO to any, generate separate Form 1099-LTC.

[ ] ACCOUNT NUMBER ASSIGNMENT
    [ ] Verify unique account number is assigned to every separate form.
    [ ] Ensure account number persists for future correction files.

[ ] STATEMENT ROUTING LOGIC
    [ ] Copy B generated for Policyholder.
    [ ] Copy C generated for Insured (unless Policyholder = Insured, then optional).
    [ ] Mask/truncate TINs on payee statements verified.
    [ ] No truncation on IRS transmit file (Copy A/Electronic).