§ 7702(a)(2)

a life insurance contract

UNDECIDED

0 of 2 settled

  1. 1

    § 7702(a)(2)

    ALL OF

    “any contract which is a life insurance contract under the applicable law, but” Enclosing § 7702(a)

    Cases: Wickum v. Commissioner, T.C. Memo. 1998-270

    “meets the guideline premium requirements of subsection (c), and” § 7702(a)(2)(A) needs Step 2 Contract meets the guideline premium requirements UNDECIDED
    “falls within the cash value corridor of subsection (d).” § 7702(a)(2)(B)
  2. 2

    § 7702(c)

    Contract meets the guideline premium requirements

    ALL OF
    “the sum of the premiums paid under such contract does not at any time exceed the guideline premium limitation as of such time”