Life Insurance FundamentalsQuestion 145 of 315

How is interest credited to the cash value of a traditional whole life policy generally treated for income tax purposes while the policy is in force?

a.It is tax-deferred — not taxed as long as it remains inside the policy
b.It is taxed annually as ordinary income
c.It is taxed annually at a flat 10% rate
d.It is treated as capital gains and taxed each year

Explanation

Cash value growth inside a non-MEC permanent policy is tax-deferred. It is not taxed each year while it stays inside the policy. Tax may apply later on amounts withdrawn above basis, or on a surrender that produces a gain.

Law Reference: Standard insurance principles

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