haku: @author Lang, B. / yhteensä: 2
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| Tekijä: | Barens, K. Lang, B. |
| Otsikko: | New life insurance strategies |
| Lehti: | Journal of Accountancy
1995 : MAR, p. 40-46 |
| Asiasana: | ACCOUNTING FINANCE LIFE INSURANCE |
| Kieli: | eng |
| Tiivistelmä: | As more clients seek insurance help, CPAs need to understand available products and services. Tax provisions, particularly the Omnibus Budget Reconciliation Act of 1993 (OBRA), have enhanced permanent life insurance's appeal and the planning strategies it facilitates. One result of OBRA is that life insurance is gaining more attention as a savings and investment vehicle. Unlike other investments, life insurance provides tax free death benefits. |
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