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  • IRS Section 7702: What It Is and Recent Tax Code Changes
    Section 7702 of the U S Internal Revenue Service (IRS) Tax Code defines what the federal government considers to be a legitimate life insurance contract and determines how the proceeds generated
  • Understanding Section 7702 Plans - Bankrate
    Section 7702 is an IRS tax code that spells out whether or not a life insurance policy enjoys tax-advantaged status When you’re purchasing a life insurance policy, it’s
  • IRS Tax Code 7702: What It Means For Your Life Insurance . . .
    IRS Section 7702 defines the requirements for a cash value life insurance policy to receive significant tax advantages Section 7702 considers premiums paid, cash value accumulated and the
  • What Section 7702 Changes Mean for Life Insurance
    Section 7702 is the part of the tax code that defines how life insurance must be designed to qualify for its important tax treatment The government recently updated it to modernize the code for today’s low interest rate environment
  • Part 1 Section 7702. —Life Insurance Contract Defined
    Section 7702(a) provides that, for a contract to qualify as a life insurance contract for Federal income tax purposes, the contract must be a life insurance contract under the applicable law and must either (1) satisfy the cash value accumulation test of § 7702(b), or (2) both meet the guideline premium requirements of § 7702(c) and fall
  • Recent Change to IRC § 7702 Interest Rates and Impact on Life . . .
    The Section 7702 Valuation Interest Rate is determined as that in effect for the calendar year prior to the Adjustment Year, whereas the Section 7702 Applicable Federal Interest Rate is determined with respect to the 60-month period ending 24 months before the start of the Adjustment Year
  • What Is a 7702 Life Insurance Policy? Tax Rules and . . .
    Governed by Section 7702 of the Internal Revenue Code, these policies determine how life insurance contracts are classified and taxed in the United States Their significance lies in their impact on tax treatment, cash value accumulation, and premium structures
  • 7702 Plan: How It Works, Costs Retirement Plan Differences
    A 7702 plan, also called a Section 7702 plan, is a privately issued stand-alone life insurance policy Learn how it differs from typical retirement plans




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