Policyholders can access cash value for investing or other purposes by assigning the CSV as collateral for a third party loan. The...

The requirements for loan interest deductibility include the following: i. Interest is paid or payable in the year it is deducted ii....

When a shareholder uses a corporate asset as collateral security for a loan, (whether the asset is a life insurance policy or any other a...

A 10/8 policy is one in which the amount credited to the policy’s investment account is determined by reference to the interest rate...

A leveraged insured annuity (LIA) is an arrangement entered into on or after March 20, 2013 where a life insurance policy and an annuity...