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An Estate Planner’s Guide to the Income Taxation of Life Insurance

An overview of the federal rules.

Estate planners understand the transfer tax planning issues relating to life insurance and the operative guidance of Internal Revenue Code Sections 2511, 2035 and 2042. However, many estate planners are unaware of some of the federal income tax planning issues that can arise in the course of their clients’ ownership and management of policies. Let’s rectify that situation by identifying the federal income tax rules, including IRC Sections 101, 72, 1035 and 7702A, which can variously apply to

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