Andrew Strelka


The disability waiver of premium rider is an optional addition to life insurance policies that waives subsequent annual premiums in the event the policyholder becomes disabled. Wong Wing Non v. Commissioner, the leading opinion on the taxation of the disability waiver, has been misconstrued to create scenarios where disabled policy holders are subjected to taxes they would not have otherwise incurred without the disability waiver. This comment argues for a different interpretation of Wong Wing Non and proposes legislation as an alternative challenge to current taxation policies.