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Transferring Life Insurance and Related Receivables

Transferring Life Insurance and Related Receivables

The main valuation techniques

Valuing life insurance and related receivables is required in many situations: charitable giving, transferring policies out of defined benefit plans, transferring policies between trusts (the trustee has a fiduciary duty to get the best price) and transferring policies by gift or through an estate. Advisors are becoming much more aware that the policy valuations available from the life insurance carrier are inappropriate for the purpose of establishing fair market value (FMV): The cash


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