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  • Cross-Border Life Insurance: Differing Definitions in an Age of International Tax Reporting
    premium limi- tation” based on its death benefit,17 and that benefit at any time is at least a statutory ... value accumulation test.” 16 IRC section 7702(e)(1). 17 IRC section 7702(a)(2)(A) and (c). 18 IRC section ...

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    • Authors: John Adney, Philip Friedlan
    • Date: May 2014
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Taxing Times
    • Topics: Life Insurance