Financial

cash surrender value

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Cash Value

The amount of cash that becomes available to an insured person upon the cancellation of his/her insurance policy. Most often, this applies to the savings portion of a canceled whole life policy. This value is considered an asset and can be borrowed against or used as collateral. It may also be called a cash surrender value or a surrender value.
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cash surrender value

The money paid by an insurance company to a policyholder who is canceling an annuity or cash-value life insurance policy. Cash value accumulates when premiums and interest on any previous cash value exceed the cost of insurance. Generally, the cash value a policyholder receives upon cancellation is not taxable unless it exceeds the sum of the premiums paid. Also called surrender value.
Wall Street Words: An A to Z Guide to Investment Terms for Today's Investor by David L. Scott. Copyright © 2003 by Houghton Mifflin Company. Published by Houghton Mifflin Company. All rights reserved. All rights reserved.

Cash surrender value.

The cash surrender value of a permanent life insurance policy is the amount you receive if you cancel or surrender your policy before you die.

It's a portion of the money that accumulates tax-deferred in your cash value account during the period you pay premiums on the policy, minus fees and expenses.

Generally the only portion of the cash surrender value that's subject to income tax is the amount that exceeds what you paid in premiums during the time the policy was in force, though you should check with your tax adviser.

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References in periodicals archive
A commission on a traditional policy may be as high as 120 percent of the first year premium; PPLI commissions tend to range from 0.2 percent to 0.5 of cash surrender value. (27) When evaluating the costs of structuring PPLI, the purchaser must also be sensitive to various taxes imposed on the purchase of life insurance.
Initially, no cash surrender value accrues--similar to what happens in the whole life policy scenario given earlier.
This kept the cash surrender values from increasing, which limited the amount of life insurance that could be purchased from the cash value.
Regions Bank of Birmingham, Ala., for one, had at the end of 2009 a cash surrender value of $2.42 billion, double what it had at the end of 2006 and up from zero a year prior to that.
In the case of policies where notification of premium due is not required, the notification of cash surrender value shall apply in cases where the insurer voluntarily sends a notice of premium due.
Still, the life insurance value of an insured's life is, in some sense, his (or her) property: he can pass it on to the next generation by paying the premiums and letting the policy "mature" upon his death, or he can use it as a current asset by taking advantage of his insurability through cash surrender value or by sale of the policy.
A life settlement turns insurance assets into cash, giving the original policyholder an amount greater than the cash surrender value in exchange for ownership of the policy.
When an institution is planning to acquire BOLI that will result in an aggregate cash surrender value in excess of 25 percent of its tier 1 capital plus the allowance for loan and lease losses, the agencies expect the institution to obtain the approval of its board of directors or its designated board committee.
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