IPTM7600 - Calculation of gains on excess events and part surrender or assignment events: contents

1. IPTM7605

   Part surrenders and assignments: periodic calculations: calculation required
2. IPTM7610

   Part surrenders and assignments: periodic calculations: related policies
3. IPTM7615

   Periodic calculations: excess events
4. IPTM7620

   Periodic calculations: example
5. IPTM7625

   Part surrenders and assignments: transaction-related calculations: part surrender or assignment events
6. IPTM7630

   Transaction-related calculations: example: part assignments for money or money’s worth
7. IPTM7635

   Transaction-related calculations: example: part surrenders followed by a gift part assignment followed by another part surrender in same year
8. IPTM7640

   Transaction-related calculations: example: part assignment for consideration in final year followed by surrender (to show gains limit calculation)
9. IPTM7645

   Transaction-related calculations: example: several relevant transactions in the final year
10. IPTM7650

    Part surrenders and assignments: policies and contracts made before 14 March 1975