Life Insurance

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  • Location
    • Your Space
      Your Space
      Self Study - AICPA, ID 00000
  • Credits
    • 4.00
  • Credit Type(s)
    • Specialized Knowledge - Technical (4.00)
  • Prerequisites
    • None

  • Vendor
    • AICPA
  • Level
    • Intermediate
  • Fields of Study
    • Specialized Knowledge
  • Message
    • When & Where You Want

Description

Covers the various life insurance solutions, including term life, permanent life, and group life.

Designed For

  • CPAs and financial planners with basic knowledge of, and interest in, personal financial planning.

Objectives

  • Recognize the various types of term life insurance.
  • Identify the types of permanent life insurance.
  • Select a waiver of premium rider based on specific facts and circumstances.
  • Distinguish among the various types of life insurance riders.
  • Identify the features of a permanent life insurance contract.
  • Determine the taxation of distributions from a modified endowment contract.
  • Select the appropriate dividend option based on the client's facts and circumstances.
  • Calculate the death benefit of a life insurance contract.
  • Identify exchanges of insurance contracts that qualify for IRC Section 1035 tax treatment.
  • Select an estate planning strategy based on a client's specific facts and circumstances.

Highlights

  • Term, credit, permanent, universal
  • Key features of life insurance
  • Underwriting, design, funding, nonforfeiture, settlement, planning, practical aspects
  • Taxation and tax planning with life insurance
  • Integrating life insurance with the overall financial plan

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