Life Insurance Policy Provisions, Options, and Riders

How is the interest credited under the accumulation at interest dividend option treated for tax?

Answer and explanation
Answer: D. Dividends are a return of premium and are not income, but interest credited on them is, and it is taxable as it is credited whether or not the owner takes it. Deferral to withdrawal and a premium-based threshold are not how it works.Source: PSI — New York DFS Insurance Candidate Information Bulletin — Outline, accumulation at interest and tax

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