Retirement and Other Insurance Concepts

Under modern tax law (IRC § 7702), why are endowments that endow prior to age 95 no longer classified or taxed as standard life insurance?

Answer and explanation
Answer: D. Contracts that endow before age 95 fail the IRC § 7702 definition of life insurance and are taxed as MECs.Source: Internal Revenue Code § 7702 / NAIC — PDF page 4, Tax Status of Endowments

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