Life Insurance Policies

Why does a limited payment whole life policy need testing against the modified endowment contract rules?

Answer and explanation
Answer: C. Funding a policy quickly can exceed the seven pay limit, which turns it into a modified endowment contract with gain-first taxation of loans and withdrawals and a possible early distribution penalty. The death benefit exclusion itself is unaffected, and life premiums are not deductible in any case.Source: PSI — New York DFS Insurance Candidate Information Bulletin — Outline, limited payment and modified endowment

On the exam in: New York · difficulty: hard

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