[20060802]RS20923_税收和人寿保险的“内部积累”:最近的问题.pdf

上传人:任我行 文档编号:19074 上传时间:2022-06-24 发布时间:2015-11-10 格式:PDF 页数:3 大小:23.23KB
下载 相关 举报
[20060802]RS20923_税收和人寿保险的“内部积累”:最近的问题.pdf_第1页
第1页 / 共3页
[20060802]RS20923_税收和人寿保险的“内部积累”:最近的问题.pdf_第2页
第2页 / 共3页
[20060802]RS20923_税收和人寿保险的“内部积累”:最近的问题.pdf_第3页
第3页 / 共3页
亲,该文档总共3页,全部预览完了,如果喜欢就下载吧!
资源描述

1、Congressional Research Service The Library of CongressCRS Report for CongressReceived through the CRS WebOrder Code RS20923Updated August 2, 2006Taxes and the “Inside Build-Up” of LifeInsurance: Recent IssuesDavid L. BrumbaughSpecialist in Public FinanceGovernment and Finance DivisionSummaryMany lif

2、e insurance policies contain both an insurance component and aninvestment element termed “inside build-up.” The inside build-up receives favorabletax treatment under current law: a tax deferral (postponement) if a policy is surrenderedfor cash prior to death, or a tax exemption if paid out as part o

3、f death benefits. In thepast, the tax treatment of inside build-up has received attention in the context ofcongressional consideration of legislation to repeal the federal estate tax. Under currentlaw, assets transferred at death receive favorable tax treatment in the form of a “step-up”in basis. If

4、 repeal of the estate tax were to limit or repeal the step-up in basis, taxplanners might consider investment in insurance policies with large inside build-ups asan alternative tax-saving strategy. Taxation of the inside build-up of insurance wouldrule out such a tax planning strategy and would thus

展开阅读全文
相关资源
猜你喜欢
相关搜索
资源标签

当前位置:首页 > 法规条令 > CRS 美国国会研究处报告