The annual increase in the cash surrender value of a life insurance policy: a. is taxed when the individual dies and the heirs collect the insurance proceeds. b. must be included in gross income each year under the original issue discount rules. c. reduces the deduction for life insurance expense. d. is not included in gross income each year because of the substantial restrictions on gaining access to the policy's value. e. none of these.

(a) when insurance is obtained through a reciprocal insurer, the insureds are sharing the risk of loss with other subscribers of that reciprocal.

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c

explanation:

answer; only identify and interpret trends in the marketplace;