Tratamiento FiscalPregunta 708 de 716
The general rule that life insurance death proceeds are income-tax-free can be lost under the 'transfer-for-value' rule when the policy is:
a.Allowed to lapse for nonpayment of the premium in a year in which it was never sold or transferred to anyone
b.Sold or transferred for valuable consideration to certain parties, making part of the proceeds taxable
c.Paid up with level annual premiums and then held by the original owner until the insured's death
d.Owned by the insured's spouse, who paid all of the premiums from a joint checking account
Explicación
If a policy is transferred for value to a non-exempt party, the death benefit can become partly taxable, an exception to the usual income-tax-free rule. Simply keeping or paying up a policy does not trigger it.
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Revisado por John Zihao Zhang — California-Licensed Life Insurance Agent (CA Dept. of Insurance License #4396095 — verificar)