Amount at Risk

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Amount at Risk

1. The difference between the amount an insurer must pay if an insured event occurs and the reserves from which it makes payments.

2. The different between the amount of a loan and the amount the borrower still owes the lender, including interest.

3. The difference between the cash value of a life insurance policy and the amount the insurer must pay if the policyholder dies.
References in periodicals archive ?
Generally, a taxpayer's deductions from an activity are limited to amounts at risk.
Ohio National faces continued challenges due to ongoing volatility in the equity markets and its impact on net amounts at risk, hedging costs and fee income.
469 carry over with no limitation base for taxable income, but are still governed by the limitation for amounts at risk and the limitation for passive income.