7702 and CVAT, what am I missing?

samedi 31 janvier 2015

I'm reading through the text book SOA published on 7702, but can't seem to find the answer to this scenario.



With CVAT, it only need to abide by the 7-pay test to avoid MEC status. So what's preventing someone from dumping massive amount of premium into a policy after 7 years?



Obviously I'm missing something since the entire point of 7702 is to prevent abusing life insurance to dodge investment taxes. What am I missing?



Also, from what I found, it seems CVAT is often used with VULs. Why is that?





7702 and CVAT, what am I missing?

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