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LLQP (Life Licence Qualification Program) Practice Exam · Question

If a policyowner withdraws funds from their non-exempt life insurance policy, what amount is subject to income tax?

When money is withdrawn from a non-exempt policy, the amount received that is in excess of the policy's ACB is considered a policy gain and must be reported as

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Question: If a policyowner withdraws funds from their non-exempt life insurance policy, what amount is subject to income tax?

Answer options:

  • The full amount of the withdrawal. ✅ The portion of the withdrawal that exceeds the policy's Adjusted Cost Basis (ACB).
  • None, all withdrawals are tax-free.
  • The withdrawal amount minus any premiums paid in the last year.

Correct answer: The portion of the withdrawal that exceeds the policy's Adjusted Cost Basis (ACB).

Explanation: When money is withdrawn from a non-exempt policy, the amount received that is in excess of the policy's ACB is considered a policy gain and must be reported as taxable income in that year.

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