101 2015 1 b

Provided, That the Attorney General is satisfied that proper care will be furnished the child if admitted to the United States: H Correction of errorsIf the taxpayer establishes to the satisfaction of the Secretary that— i the requirements described in paragraph 1 for any contract year was 101 2015 1 b satisfied due to reasonable error, and ii reasonable steps are being taken to remedy the error, the Secretary may waive the failure to satisfy such requirements.

F Premium payments not disqualifying contract The payment of a premium which would result in the sum of the premiums paid exceeding the guideline premium limitation shall be disregarded for purposes of paragraph 1 A i if the amount of such premium does not exceed the amount necessary to prevent the termination of the contract without cash value on or before the end of the contract year.

D Limitation on exclusion for periodic payments For limitation on amount of periodic payments which are treated as described in paragraph 1see section B d.

B Other requirementsThe requirements applicable under this subparagraph are— i those requirements of section B g and section C which the Secretary specifies as applying to such a purchase, assignment, or other arrangement, ii standards adopted by the National Association of Insurance Commissioners which specifically apply to chronically ill individuals and, if such standards are adopted, the analogous requirements specified under clause i shall cease to applyand iii standards adopted by the State in which the policyholder resides and if such standards are adopted, the analogous requirements specified under clause i and subject to section C f standards under clause iishall cease to apply.

B Exception Subparagraph A shall not apply to incidental death benefits paid from a plan described in section a and exempt from tax under section a. The fact that any person is not within any of the foregoing classes shall not preclude a finding that for other reasons such person is or was not of good moral character.

C Per diem payments A payment shall not fail to be described in subparagraph A by reason of being made on a per diem or other periodic basis without regard to the expenses incurred during the period to which the payment relates. In the case of an alien who makes a false statement or claim of citizenship, or who registers to vote or votes in a Federal, State, or local election including an initiative, recall, or referendum in violation of a lawful restriction of such registration or voting to citizens, if each natural parent of the alien or, in the case of an ad opted alien, each adoptive parent of the alien is or was a citizen whether by birth or naturalizationthe alien permanently resided in the United States prior to attaining the age of 16, and the alien reasonably believed at the time of such statement, claim, or violation that he or she was a citizen, no finding that the alien is, or was, not of good moral character may be made based on it.

26 U.S. Code § 101 - Certain death benefits

A Any amount received under a life insurance contract on the life of an insured who is a terminally ill individual. G Net single premiumIn computing the net single premium under paragraph 1 B — i the mortality basis shall be that guaranteed under the contract determined by reference to the most recent mortality table allowed under all State laws on the date of issuanceii interest shall be based on the greater of— I an annual effective rate of 4 percent 3 percent for contracts issued before July 1,or II the minimum rate or rates guaranteed upon issue of the contractand iii the computational rules of paragraph 2 D shall apply, except that the maturity date referred to in clause ii thereof shall not be earlier than age I Regulations The Secretary shall prescribe such regulations as may be necessary or appropriate to carry out the purposes of this subsection.

For purposes of the preceding sentence, the rule of section B b 2 B shall apply. B Any amount received under a life insurance contract on the life of an insured who is a chronically ill individual.

An immigration judge shall be subject to such supervision and shall perform such duties as the Attorney General shall prescribe, but shall not be employed by the Immigration and Naturalization Service.__1_b_4 | Online And Offline | Educational Assessment Letter.

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