AICPA Resource - Guiding Clients Through the Transfer-for-Value Maze What Is IRC Section 101(j)? The Goodman Triangle Policy Loans Taxation of Life Insurance Policy Loans and Dividends The Often Overlooked Income Tax Rules of Life Insurance Policies Income Taxation of Life Insurance Life Insurance in Today’s Estate Tax World The Deficit Reduction Act of 1984 (DEFRA) and 7702 Testing Can a 1035 Exchange Into an Annuity Followed by Surrender Help Float a Deductible Loss? (#102) TOLI Trustees Should Not Throw Away A Tax Opportunity With The Policy U.S. Code § 7702 - Life Insurance contract defined Always Say Never Salvaging Loss in a Life Insurance Policy Dealing with Potential Estate Tax Change from a Life Insurance Perspective