Distribution from a Modified Endowment Contract added to MAGI

Hello,

I have a client with MFJ income of about $220K.

They have a life insurance policy that is technically a MEC they want to surrender with $28K in gains above their basis.

If they surrender the policy and receive the $28K in gains will this push them into the MAGI zone where they can’t contribute to a Roth IRA?

OR is the gain coming out of a life insurance policy not used to calculate MAGI?

Always love the feedback, thank you!



Yes, the surrender will add 28k to client’s MAGI for Roth contribution purposes as well as tax (and penalty if under 59.5).

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