total and permanent disability

  • Total disability that is presumed to be permanent in character. Frequently, total disability is presumed to be permanent (for the purposes of beginning benefits) if it has persisted, and been total, for some specified period of time, such as three months or six months.

    Internal Revenue Service 1

1Internal Revenue Service, Internal Revenue Manual 4.42.6 Glossary, http://­www.irs.gov/­irm/­part4/­irm_04-042-006.html (last accessed Dec. 22, 2009).