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LLQP (Life Licence Qualification Program) Practice Exam · Question

Maria, a 55-year-old entrepreneur in Calgary, owns a universal life insurance policy with a CSV of $120,000. She made deposits totalling $80,000 into the policy, and her cumulative cost of insurance charges is $10,000. What is her Adjusted Cost Basis (ACB) for this policy?

The Adjusted Cost Basis (ACB) of a universal life insurance policy is generally calculated as the total premiums paid (deposits) less the cumulative net cost of

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Question: Maria, a 55-year-old entrepreneur in Calgary, owns a universal life insurance policy with a CSV of $120,000. She made deposits totalling $80,000 into the policy, and her cumulative cost of insurance charges is $10,000. What is her Adjusted Cost Basis (ACB) for this policy?

Answer options: ✅ $70,000

  • $80,000
  • $110,000
  • $120,000

Correct answer: $70,000

Explanation: The Adjusted Cost Basis (ACB) of a universal life insurance policy is generally calculated as the total premiums paid (deposits) less the cumulative net cost of insurance (NCPI). So, $80,000 (deposits) - $10,000 (COI) = $70,000.

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