Tax on Insurance Buildup


Andrew Pike Eric A. Lustig Life insurance contracts often combine a savings or investment element with pure insurance protection that covers the risk of death during the year. Current law will tax the buildup in the value of a ‘‘life insurance contract’’ only if the policy is surrendered for its cash value during life. If the contract stays within the limits of a qualified insurance contract, the investment earnings paid…
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Andrews & Kurth Centennial Professor of Law, University of Texas at Austin - School of Law, USA
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