Life Policy ProvisionsQuestion 277 of 315

A 70-year-old insured with a $500,000 universal life policy and a terminal cancer diagnosis sells the policy to a licensed California life settlement provider for $300,000 in cash. Which statement is correct about this transaction?

a.The transaction is illegal in California because it violates insurable interest rules
b.It is a viatical settlement; if the insured is terminally ill (life expectancy under 24 months), the proceeds are generally income-tax-free under IRC §101(g)(2), and the provider must be licensed under California Insurance Code §10113.2
c.The transaction is treated as a surrender and the full $300,000 is taxable as ordinary income
d.Only family members of the insured may purchase the policy; commercial settlement providers are prohibited

Explanation

California Insurance Code §10113.1 through §10113.3 (and successor sections governing life settlements) require that any person acquiring an existing life insurance policy from a terminally or chronically ill insured for value be licensed as a viatical or life settlement provider, follow disclosure rules, observe rescission periods, and protect the seller from undue pressure. Under IRC §101(g)(2), payments to a TERMINALLY ill insured (defined as having a physician-certified life expectancy of 24 months or less) from a qualified viatical settlement provider are treated as if received as a death benefit and are therefore excluded from gross income. Option A is wrong; the transaction is lawful when properly licensed. Option C ignores the §101(g) exclusion. Option D is fabricated; commercial providers, properly licensed, are the standard market for viaticals and life settlements.

Law Reference: California Insurance Code §10113.2 (viatical and life settlements)

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