Life Insurance Policies

What is the tax classification of a single premium whole life policy?

Answer and explanation
Answer: C. A single premium necessarily fails the seven pay test, so the contract is a modified endowment: loans and withdrawals come out of gain first and may attract an additional ten per cent tax before age fifty-nine and a half. The death benefit remains excluded from income.Source: PSI — New York DFS Insurance Candidate Information Bulletin — Outline, single premium whole life

On the exam in: New York · difficulty: medium

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