This is the first article in our series of three articles addressing the material impacts of the Tax Cuts and Jobs Act to the U.S. life settlements industry. In this article we examine the TCJA’s new Internal Revenue Service informational reporting requirements for investors’ acquisition of in-force life insurance policies in the secondary trading market and for life insurers’ payments of death benefits for secondary life insurance market policies.

To read the article, written by Brian Casey, Jaremi Chilton and Thomas Sherman, in full, please click here.


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