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Subject Item
isa:266366478
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prov:value
An exception to the tax-free treatment of the proceeds of life insurance is if the transfer of a life insurance policy is made for valuable consideration (a transfer for value).18 To the extent the policy owner paid to acquire the contract, the death benefits paid on the policy are excludable only to the extent of the actual value of the consideration paid, plus any premiums or other amounts paid
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isa:266366478