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  2. Modified endowment contract - Wikipedia

    en.wikipedia.org/wiki/Modified_endowment_contract

    TAMRA established the 7-Pay Test, which is a stipulated premium that would create a guaranteed paid up policy within 7 years from policy inception. If premiums paid to the contract go beyond (i.e. are higher than) the premium amount stipulated then the contract has failed the 7-Pay Test and is reclassified as a Modified Endowment Contract.

  3. Endowment policy - Wikipedia

    en.wikipedia.org/wiki/Endowment_policy

    The Act of 1988 established the 7-Pay Test, which is a stipulated premium that would create a guaranteed paid up policy within 7 years from policy inception. If premiums paid to the contract go beyond (i.e. are higher than) the premium amount stipulated then the contract has failed the 7-Pay Test and is reclassified as a Modified Endowment ...

  4. Variable universal life insurance - Wikipedia

    en.wikipedia.org/wiki/Variable_universal_life...

    The standard set was twofold: to define a maximum amount of cash value per death benefit and to define a maximum premium for a given death benefit. If the maximum premium is exceeded the policy no longer qualifies for all of the benefits of a life insurance contract and is instead known as a modified endowment contract or a MEC.

  5. Life insurance - Wikipedia

    en.wikipedia.org/wiki/Life_insurance

    In flexible-premium policies, large deposits of premiums could cause the contract to be considered a modified endowment contract by the Internal Revenue Service (IRS), which negates many of the tax advantages associated with life insurance. The insurance company, in most cases, will inform the policy owner of this danger before deciding their ...

  6. Universal life insurance - Wikipedia

    en.wikipedia.org/wiki/Universal_life_insurance

    Universal life insurance (often shortened to UL) is a type of cash value [1] life insurance, sold primarily in the United States.Under the terms of the policy, the excess of premium payments above the current cost of insurance is credited to the cash value of the policy, which is credited each month with interest.

  7. Category:Taxation in the United States - Wikipedia

    en.wikipedia.org/wiki/Category:Taxation_in_the...

    All-events test; Amazon tax; America's Small Business Tax Relief Act of 2014; ... Modified endowment contract; Mortgage Forgiveness Debt Relief Act of 2007; N. Nanny tax;

  8. With-profits policy - Wikipedia

    en.wikipedia.org/wiki/With-profits_policy

    Conventional with-profits contracts have a basic sum assured to which bonuses are added. The basic sum assured is the minimum amount of life assurance payable on death; for endowment contracts it is also the minimum lump sum payable at maturity. The basic sum assured attracts reversionary bonuses which are used to distribute profits to the policy.

  9. Ultimatum game - Wikipedia

    en.wikipedia.org/wiki/Ultimatum_game

    The "reverse ultimatum game" gives more power to the responder by giving the proposer the right to offer as many divisions of the endowment as they like. Now the game only ends when the responder accepts an offer or abandons the game, and therefore the proposer tends to receive slightly less than half of the initial endowment. [54]