Mae Li is beneficiary of a $70,000 insurance policy on her father's life. Upon his death, she elects to receive the proceeds in installments from the insurance company that carries the policy. She will receive $16,000 per year for five years. What are the tax consequences each year?

A) All $16,000 each year is taxable.
B) $10,000 interest is taxable in the first year.
C) There is no taxable income.
D) $2,000 of the $16,000 payment is taxable each year.


D) $2,000 of the $16,000 payment is taxable each year.

The proceeds of $70,000 are not taxable. Therefore, $14,000 ($70,000/5 yrs) of the $16,000 is return of capital; the remaining $2,000 is taxable interest.

Business

You might also like to view...

Billy is skilled at impression management, so he expresses constructive disagreement when he thinks his boss is making a major error

Indicate whether the statement is true or false.

Business

As an alternative to coinsurance, rate discounts can be given as the amount of insurance to value increases. This alternative is called

A) graded rates. B) agreed value coverage. C) retrospective rating. D) manual rating.

Business

Heinz is introducing four hundred new products in the next two years. To know which markets to reach they should first perform a _____.

A. market diversification analysis B. market audit C. social audit D. market opportunity analysis E. niche analysis

Business

One of the primary objectives of the Immigration Reform and Control Act (IRCA) of 1986 is to meet the globalization of corporations, trade, and manufacturing head on

Indicate whether the statement is true or false

Business