Life Insurance Policy Provisions, Options, and Riders

How is the interest paid under the interest only settlement option treated for tax?

Answer and explanation
Answer: C. The exclusion covers the death benefit, not earnings on it, so interest the insurer credits after the insured's death is taxable to the beneficiary as it is received. Deferring the tax until the principal is taken is not how the option is treated.Source: PSI — New York DFS Insurance Candidate Information Bulletin — Outline, interest only option

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