什么是1035交换机?
根据最新的信息, Americans have individual life insurance with a total face value of $14 trillion.1
由于多种因素, these individuals may find themselves in circumstances where the specific life insurance policy or annuity contract they own does not suit their needs. 他们可能希望交换产品而不产生应税事件.2
这就是《AG捕鱼王在线app下载》第1035节的由来. 1035交换机 provides a means for exchanging an annuity contract or life insurance policy without being treated as if it had been surrendered or sold. Keep in mind that a 1035 exchange can be used only when it involves the same contract or policyholder and the same type of product.3
在旧保单中交易
1035交换机, 只要满足某些要求, gives policy or contract holders the flexibility to “trade-in” an older contract or policy for a newer contract or policy. A newer policy or contract may have lower costs, a higher death benefit, or more investment choices.
交易所涉及一套复杂的税收规章制度. 在进行1035交易之前, consider working with a tax professional who is familiar with the rules and regulations.
部分的交流
Also, individuals can do a partial 1035 exchange for a portion of the total contract. A tax professional should be consulted for a partial exchange because any gain may be subject to ordinary income tax when withdrawn.
关键的考虑
有几个因素会影响人寿AG捕鱼王在线app下载的费用和可得性, 包括年龄, 健康, 以及所购买AG捕鱼王在线app下载的种类和金额. Life insurance policies have expenses, including mortality and other charges. 如果保单过早放弃, the policyholder may also pay surrender charges and have income tax implications. You should consider determining whether you are insurable before implementing a strategy involving life insurance. Any guarantees associated with a policy are dependent on the ability of the issuing insurance company to continue making claim payments.
年金有合同限制, 费用, 和费用, 包括帐费和管理费, 基础AG捕鱼王新版app下载管理费, 死亡率和费用, 以及可选福利的收费. Most annuities have surrender 费用 that are usually highest if you take out the money in the initial years of the annuity contract. 提款和收入支付按普通收入征税. 如果在59岁半之前提款, a 10% federal income tax penalty may apply (unless an exception applies). The guarantees of an annuity contract depend on the issuing company’s claims-paying ability. Annuities are not guaranteed by the FDIC or any other government agency. The earnings component of an annuity withdrawal is taxed as ordinary income and, 如果在59岁半之前服用, 可能要缴纳10%的联邦所得税罚款. 年金有与合同相关的费用和收费, and a surrender charge may also apply if the contract owner elects to give up the annuity before certain time-period conditions are satisfied.
可变年金按招股说明书出售, which contains detailed information about investment objectives and risks, 还有收费和开支. You are encouraged to read the prospectus carefully before you invest or send money to buy a variable annuity contract. The prospectus is available from the insurance company or from your financial professional. Variable annuity subaccounts will fluctuate in value based on market conditions and may be worth more or less than the original amount invested if the annuity is surrendered.
1. ACLI.com, 2024
2. Endowment contracts and qualified long-term care contracts also may be eligible for a 1035 exchange. 在考虑交换之前，应该咨询税务专业人士.
3. Investopedia.2023年11月14日
The content is developed from sources believed to be providing accurate information. The information in this material is not intended as tax or legal advice. It may not be used for the purpose of avoiding any federal tax penalties. 请咨询法律或税务专业人士 获取有关您个人情况的具体信息. This material was developed and produced by FMG套件，提供信息的一个主题，可能是感兴趣的. 消费品套件不隶属于指定的经纪自营商, 国家或证券交易委员会注册的AG捕鱼王新版app下载咨询公司. 所表达的意见和 所提供的资料仅供一般参考, 并且不应该被认为是对购买或 出售任何证券. 版权 消费品套件.
