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This also applies to certain payments received for the sale or assignment of any part of the death benefit under contract to a viatical settlement provider. This includes income derived under a life insurance contract issued by a foreign branch of a U.S. life insurance company. Income derived by an insured nonresident alien from U.S. sources upon the surrender of, or at the maturity of, a life insurance policy, is FDAP income and is subject to chapter 3 withholding and is a withholdable payment.

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