---
kind: "section"
citation: "18 C.F.R. § 367.4262"
title: "18"
number: "367.4262"
heading: "Account 426.2, Life insurance."
url: "https://uscodex.org/cfr/18/367.4262"
---

# §367.4262. Account 426.2, Life insurance.


This account must include all payments for life insurance of officers and employees where the service company is beneficiary (net premiums less increase in cash surrender value of policies).


## Notes

### Authority

Authority: 15 U.S.C. 717 et seq., 16 U.S.C. 791a et seq., and 42 U.S.C. 16451-16463.

### Source

Source: Order 684, 71 FR 65226, Nov. 7, 2006, unless otherwise noted.