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About the Book
Federal Income Taxation of Life Insurance is a valuable guide for professionals advising on the estate and financial plans of individuals, employers, and their employees. This primer provides a comprehensive understanding of all federal income tax implications of life insurance, including:
Tests for qualifying a life insurance policy as a "life insurance contract"
Exceptions to the non-taxability of cash-value growth and the proceeds payable at the death of the insured
How to ensure tax-free exchanges of insurance policies
Deductibility and non-deductibility of premium payments and interest on policy loans
The effect of alternative minimum tax on corporate life insurance policies
The income tax impact on various trust instruments and procedures
The tax consequences of financing policies through split-dollar plans
Ownership of life insurance by defined benefit and defined contribution plans
The second edition is now expanded in coverage, with over 80 additional pages, and includes a new appendix of relevant tax code sections.
![Federal Income Taxation of Life Insurance, Second Edition (Insurance Counselor Series, Volume 2) [SALE: WAS $64.95 / NOW 50% OFF]](/abastore/products/images/5430401_big.jpg)
