税务处理第 715 / 716 题
In an executive bonus (Section 162) plan, the employer:
a.Owns the life insurance policy outright and names itself as the beneficiary, while the executive simply agrees to be the insured person
b.Pays a bonus, deductible to the employer and taxable to the executive, that the executive uses to pay premiums on a policy they own
c.Provides no real benefit to the executive
d.Cannot deduct any part of the arrangement
解析
In a Section 162 executive bonus plan, the employer pays a deductible bonus (taxable to the executive) and the executive owns the policy and pays its premiums. The employer does not own the policy.
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同考点相关题目
- Premiums paid for personal life insurance are:
- The cash value inside a permanent life insurance policy grows:
- Life insurance proceeds may be pulled into the insured's taxable estate if, at death, the insured held:
- Required minimum distributions (RMDs) generally force the owner of a traditional qualified plan to begin taking taxable distributions:
- Premiums a business pays for key person life insurance are:
- A split-dollar life insurance arrangement is:
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审核人 John Zihao Zhang — California-Licensed Life Insurance Agent (CA Dept. of Insurance License #4396095 — 核实)