The Fifth Factor: IRC §7702 Changes Will Add Demand to an Already Hot Premium Finance Market

By Terri Getman, JD, CLU, ChFC, RICP, AEP (Distinguished) and Christopher J. Layeux, MBA, ChFC, CLU Premium Finance demand is surging and changes to IRC §7702 are an accelerant. On December 27th, 2020, the President signed into law the Consolidated Appropriations Act, 2021 (CAA). The legislation included changes to the interest assumptions used in IRC […]