Copyright © 2019 TRC Financial. All rights reserved.

TRC Financial Insurance Services and affiliates are presently licensed to sell insurance and annuity products, as well as other securities products in the following states: Alaska, Arizona, Arkansas, California, Colorado, Connecticut, Delaware, District of Columbia, Florida, Georgia, Idaho, Illinois, Iowa, Kansas, Kentucky, Maryland, Massachusetts, Michigan, Minnesota, Mississippi, Missouri, Nevada, New Jersey, New York, North Carolina, Ohio, Oklahoma, Oregon, Pennsylvania, South Carolina, South Dakota, Tennessee, Texas, Washington, West Virginia and Wisconsin. Residents of other states should consult with a local registered representative for insurance services and securities products. Proper state registration is mandatory prior to conducting business in that state. This is not an offer to sell securities, which may be done only after proper delivery of a prospectus and a client suitability review. CA License - #0E14614 \ CA License #0B40789 \ CA License #0B52893 - The principle place of business and the state of domicile for TRC Financial is: 1 Post, Suite 150, Irvine, CA 92618. Securities offered through Registered Representatives of M Holdings Securities, Inc., a Registered Broker/Dealer Member FINRA / SIPC. Check the background of this Firm and/or investment professional on FINRA's BrokerCheck. TRC Financial is independently owned and operated and is a Member Firm of M Financial Group. Please go to www.mfin.com and click on “Disclosure Statement” at the bottom of the home page for further details regarding this relationship.

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TRC Financial Underwrites & Places $80,000,000 in Coverage for CEO

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Tax Court Rejects IRS Argument that Surrender Charges Should Be Ignored

June 7, 2011

 

Tax Court Rejects IRS Argument that Surrender Charges Should Be Ignored in Determining the Fair Market Value of Variable Life Insurance Policy Distributed from Nonexempt Trust

 

In Lowe v. Comm’r, The Tax Court, following its ruling in Schwab v. Comm’r, 136 T.C. ___ (2011), denied the Internal Revenue Service motion for a summary judgment that the amount a taxpayer must include in income as a result of the distribution of a variable life insurance policy from a Revenue Code §419A trust is the policy’s cash surrender value, without any regard to the surrender charges.

 

 

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