Article: Post-1996 Viatical settlements under Section 101 of the Internal Revenue Code.

Early life insurance payments made to terminally ill insured policy holders has become a 300 million dollar industry.(1) Presently, life insurance companies provide riders to existing policies or optional settlements for newly issued policies, whereby, the insured may elect to receive a percentage of his or her death benefits in exchange for the assignment or surrender of the insured's policy rights. Prior to the insurance industry entering into this market, private investors formed groups commonly known as Viatical settlement companies for the purpose of purchasing, or taking assignments of, policies at a discount owned by the terminally ill.(2)

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