Physical restoration of damaged tissue when the wound is superficial (e.g., involving primarily epidermis or dermis or subcutaneous tissues without significant involvement of deeper structures, requiring one-layer closure).
Tag: MEDICAL
simplified employee pension (SEP)
See: Section 408(k) of the Internal Revenue Code .
Simultaneous death act
State law that if the insured and beneficiary of a life insurance policy both die and determination of who died first cannot be made, then the insured is presumed to be the primary beneficiary unless there is an insurance clause stating otherwise.