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Glossary of Terms

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From The Glossary »

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Capital Gains Tax (CGT) and Policies:

All investments held by insurance companies are divided into four funds according to the status of the beneficial owner of the investments. The four funds are the Individual Policyholders Fund for natural persons, the Company Policyholders Fund for companies and close corporations, The Corporate Fund for the funds of the insurance company itself and the Untaxed Policyholders Fund for untaxed funds such as retirement annuities. In the case of life ...
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