Life Insurance FundamentalsQuestion 286 of 315

A 'single-premium whole life' policy is BEST described by which of the following?

a.A whole life policy in which one premium is paid each year for the life of the insured
b.A term policy with one large initial premium that converts to whole life after 10 years
c.A whole life policy issued only to applicants under age 25
d.A whole life policy purchased with one lump-sum premium that immediately fully funds the contract; because the premium typically exceeds the §7702A 7-pay limit, it is almost always classified as a Modified Endowment Contract (MEC) for tax purposes

Explanation

A single-premium whole life (SPWL) policy is funded with one large lump-sum payment at issue that fully prepays the contract, providing immediate paid-up coverage and substantial cash value. Because the entire premium is paid in year one (far exceeding the level-premium 7-pay benchmark under IRC §7702A), an SPWL is almost always a Modified Endowment Contract — meaning living distributions (loans, withdrawals) are taxed LIFO/gain-first and may carry a 10% penalty before 59½, while the death benefit remains income-tax-free to the beneficiary under IRC §101. Option A describes ordinary continuous-premium whole life. Option B invents a hybrid product. Option C is fabricated; SPWL has no special age restriction. The MEC classification is the central planning consideration for SPWL purchases.

Law Reference: California Insurance Code §10168 (life product types)

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