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  2. Internal Revenue Code section 79 - Wikipedia

    en.wikipedia.org/wiki/Internal_Revenue_Code...

    Insurance cash values may provide tax-free income as long as the policy is kept in force and withdrawals do not exceed the cost basis; A section 79 plan may be used for the following applications Group life insurance benefits; Deductible insurance to fund estate planning needs of the business owner

  3. 1035 Exchange: How To Exchange an Annuity or Life Insurance ...

    www.aol.com/1035-exchange-exchange-annuity-life...

    A 1035 exchange is a like-kind exchange that allows a tax-free exchange of a life insurance policy, annuity contract, long-term care product or endowment for another of a similar structure.

  4. IRS Section 7702: Life Insurance Tax Definition - AOL

    www.aol.com/irs-section-7702-life-insurance...

    Section 7702 is designed to prevent abuses of the tax-advantaged nature of life insurance. It does so by imposing a two-pronged test on life insurance contracts. How the Section 7702 Test Works

  5. This Secret IRS Loophole Helps You Reduce Your Retirement Taxes

    www.aol.com/finance/retirement-hack-irs-loophole...

    For example, whereas the money in the variable life insurance policy is tax-free up to the premium amount, the money you withdraw from your 401(k) will be taxed. If you are taking $1,000 a month ...

  6. Life insurance tax shelter - Wikipedia

    en.wikipedia.org/wiki/Life_insurance_tax_shelter

    In those jurisdictions where life insurance proceeds are only tax-free at death, tax liabilities that come due at death are often offset by a policy of the same size. Since the mathematics required to compare different strategies is quite complex, most consumers defer to an accountant or life insurance agent for advice. However, there is often ...

  7. Section 831 (b) - Wikipedia

    en.wikipedia.org/wiki/Section_831(b)

    Internal Revenue Code (I.R.C.) Section 831(b) is a U.S. tax law that provides specific tax benefits to certain small insurance companies, [1] often referred to as "micro-captives". [2] Established to encourage the formation of small insurance companies, it offers an alternative risk-management solution that can supplement or even replace ...

  8. What is cash value life insurance? - AOL

    www.aol.com/finance/cash-value-life-insurance...

    Accessing the cash value of a life insurance policy can provide financial flexibility, but it’s important to understand how each option affects your policy and potential tax implications.

  9. Return of premium life insurance - Wikipedia

    en.wikipedia.org/wiki/Return_of_premium_life...

    Return of premium (ROP) life insurance is a type of term life insurance policy that returns a portion of the cumulative premiums paid if the insured outlives the policy's term. [1] For example, a $1,000,000 policy bought for $10,000 a year over a 30-year period would result in $300,000 being refunded to the surviving policyholder at the end of ...