Insurance

Cash Value

Cash value is the savings component of a permanent life insurance policy that grows tax-deferred and can be accessed through loans or withdrawals during the policyholder's lifetime.

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Exam Tip

Cash value = permanent life only (not term). Tax-deferred growth. Loans reduce death benefit.

What is Cash Value?

Cash value is a living benefit of permanent life insurance policies (whole life, universal life, variable life). Part of your premium goes into this savings account that grows over time.

How Cash Value Works

ComponentDescription
Premium PaymentPart goes to cash value, part to insurance cost
GrowthEarns interest (guaranteed or variable)
Tax-DeferredNo taxes on growth while in policy
AccessLoans or withdrawals during lifetime

Cash Value Growth by Policy Type

Policy TypeHow It Grows
Whole LifeGuaranteed minimum rate
Universal LifeBased on current interest rates
Variable LifeBased on investment performance
Indexed LifeTied to market index with floor

Accessing Cash Value

Policy Loans:

  • Borrow against cash value
  • No credit check required
  • Interest charged on loan
  • Reduces death benefit if unpaid

Withdrawals:

  • Take money out (may reduce death benefit)
  • Premiums paid out first (tax-free)
  • Gains taxed as ordinary income

Cash Value vs. Death Benefit

The death benefit is typically separate from cash value. When the insured dies, beneficiaries receive the death benefit, not the cash value (though some policies add them together).

Surrender Value

If you cancel the policy, you receive the cash surrender value (cash value minus surrender charges).

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