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Which of the Following Is Not a True Statement Regarding

Question 33

Multiple Choice

Which of the following is not a true statement regarding the income taxation of annuities?


A) Investment earnings are taxed when withdrawn and not when accrued,
B) Dividends on participating policies are not taxed when received,
C) The exclusion ratio represents the amount of a benefit payment that can be excluded from taxable income,
D) A penalty tax of 10 percent is charged for excess accumulations within the annuity if withdrawals are not started by age 59.5.

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