Are company paid life insurance premiums taxable?

When a person insured by a life insurance policy dies while the policy is "In Force", the death benefit is paid to the beneficiary Life insurance proceeds are usually not subject to state and federal income taxation But, if there is no beneficiary, the proceeds of a life insurance policy may be included in the estate of the deceased person. Then, it may be subject to state and inheritance taxes Also, the proceeds may be subject to federal estate taxation If you own all or part of the life insurance policy at the time of your death, the proceeds may be included in your gross estate for federal estate tax purposes Also, federal gift taxes and state inheritance taxes may apply to life insurance policy proceeds under certain circumstances.

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