Life Insurance Policies

An owner wishes to move the value of an old policy into a single premium whole life contract. What preserves the deferral?

Answer and explanation
Answer: A. A direct exchange between insurers under section 1035 avoids recognition of gain and carries the old basis into the new contract. Taking the proceeds in hand turns the transaction into a taxable surrender, and there is no sixty day rule for life insurance.Source: PSI — New York DFS Insurance Candidate Information Bulletin — Outline, single premium and 1035

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