This table is ppli.com.sg's citation register: every figure and every statement of law on the site should be traceable here to the issuing institution, title, date and link, and back to the pages that cite it. Verification was carried out between 22 and 23 Oct 2026. Institutions update their pages, so when citing, rely on the current version of the original page.
How to read it: Date records only the publication, update or revision date shown on the document or page itself; where a page is undated, this is noted as "undated" with the date accessed. Used on is compiled from the sources actually cited in each page's front matter ("(EN)" means the English version of a page, "home evidence" means the data strip on the home page, and "background check" means used for cross-checking but not yet listed separately as a source on any page). Under Status, "verified" means this site read the original directly, "secondary" means reported by media, law firms, promotional bodies or press releases, and "to be verified" means the original could not be read and the text only describes the matter without citing specific figures.
1. Singapore regulation and legislation (MAS, Singapore Statutes Online)
| Institution | Title and key points | Date | Link | Used on (pages) | Status |
|---|---|---|---|---|---|
| Singapore Statutes Online (AGC) | Securities and Futures Act 2001, s 4A (three tests for individual Accredited Investors: net personal assets > S$2 million, net financial assets > S$1 million, income in the past 12 months ≥ S$300,000; under s 4A(1A) the primary residence counts for at most S$1 million) | Current version, accessed 22 Oct 2026 | sso.agc.gov.sg | checklist, faq, faq (EN), glossary, minimums-and-fees, overview, overview (EN), process, scenarios | Verified |
| MAS | Written reply to PQ on the review of investor definitions under the SFA (AI criteria last updated in 2018; express opt-in required; even where a client is an AI, financial institutions should consider the client's background and risk tolerance) | 2025-02-05 | mas.gov.sg | checklist, faq, minimums-and-fees, overview, overview (EN), process | Verified |
| MAS | FAQs on the Definition of Accredited Investor and Opt-In Process (treatment of primary residence and related liabilities; Classes of Investors Regulations 2018 effective 8 Jan 2019; corporate AI net assets of S$10 million) | 2019-02-04 | checklist, glossary, minimums-and-fees, overview, process, trust | Verified | |
| MAS | Guidelines on Fair Dealing (FSG-G04) (effective 30 May 2024, replacing FAA-G11, applying to all financial institutions) | 2024-05-30 | mas.gov.sg | minimums-and-fees | Verified |
| MAS | Notice 307 Investment-Linked Policies (disclosure, investment guidelines, borrowing limits; revised 28 Jun 2021, effective 1 Jul 2021) | 2021-06-28 | mas.gov.sg | asset-contribution, carriers | Verified |
| MAS | Notice 318 Market Conduct Standards for Direct Life Insurer as a Product Provider (requires compliance with LIA industry standards; does not itself specify the number of free-look days) | Last revised 2018-06-29 | Background check | Verified | |
| MAS | MAS response to queries on AIA (separation of statutory insurance funds and investment-linked funds) | 2008-09-16 | mas.gov.sg | carriers, structure | Verified |
| MAS | Offers of Collective Investment Schemes (authorised / recognised CIS; s 305 restricted schemes, minimum S$200,000 per transaction) | 2026-10-05 | mas.gov.sg | asset-contribution, glossary, minimums-and-fees | Verified |
| Singapore Statutes Online (AGC) | Insurance Act 1966: Part 3C Nomination of Beneficiaries (ss 131–136); s 146 Insurable interest required for life insurances; s 151 | Current version, accessed 22 Oct 2026 | sso.agc.gov.sg / sso.agc.gov.sg | structure, trust | Contents and section numbers verified; text of s 146 to be verified |
| MAS | MAS enables online nomination of insurance beneficiaries (online nomination available from 2 Jan 2024) | 2023 | mas.gov.sg | Background check | Verified |
| Singapore Statutes Online (AGC) | Civil Law Act 1909, s 32 Fixed perpetuity period of 100 years (introduced by Act 45 of 2004) | Current version, accessed 22 Oct 2026 | sso.agc.gov.sg | glossary, scenarios, trust | Verified |
| MAS | Licensed trust companies (four types of trust business under the Trust Companies Act 2005; exemptions for banks, private trust companies, lawyers and accountants; private trust companies must engage a licensed trust company for AML compliance) | 2023-09-29 | mas.gov.sg | trust | Verified |
| MAS | Written reply to PQ on Single Family Offices (more than 2,000 SFOs receiving 13O/13U tax incentives as of end-December 2025) | 2026-08-05 | mas.gov.sg | family-office-vcc, glossary, market, scenarios | Verified |
| MAS | Circular FDD Cir 05/2026 Tax Incentive Schemes for Funds (new SFO funds approved from 1 Aug 2026: 13O AUM in DI ≥ S$20 million and 2 investment professionals; 13U ≥ S$50 million and 3; private banking account; capital deployment; from 1 Jan 2025 AUM means AUM in DI) | 2026-07-31 | family-office-vcc, faq, faq (EN), scenarios | Verified | |
| MAS | Fund Tax Incentive Scheme for Family Offices (conditions page; tiered local business spending) | Published 2024-08-05, updated 2026-09-22 | mas.gov.sg | family-office-vcc | Verified |
| MAS | FAQs on the Schemes for Single Family Offices (family-owned businesses do not count towards AUM in DI; a basis period ending below the threshold does not qualify for exemption; no mention of policies) | 2026-09-14 | mas.gov.sg | family-office-vcc, glossary, scenarios | Verified |
2. Consumer education and industry guidance (MoneySense, SDIC, LIA)
| Institution | Title and key points | Date | Link | Used on (pages) | Status |
|---|---|---|---|---|---|
| MoneySense (MAS) | Interpreting your insurance documents (all life insurers offer a 14-day free-look period; refund basis; cash value in ILP illustrations is not guaranteed) | 2026-05-11 | moneysense.gov.sg | carriers, checklist, faq, faq (EN), minimums-and-fees, overview, overview (EN), process | Verified |
| MoneySense (MAS) | Investment-linked policies: Guide to fees and pricing (types of charges; bid-offer spread of about 5%; charges may not be guaranteed) | 2026-09-28 | moneysense.gov.sg | compare, faq, glossary, minimums-and-fees, overview, overview (EN) | Verified |
| MoneySense (MAS) | Understanding whole life insurance (bonuses on participating policies are not guaranteed) | Accessed 2026-10-23 | moneysense.gov.sg | compare | Verified |
| SDIC | PPF Entitlement (aggregate cap of S$500,000 on guaranteed sums assured and S$100,000 on guaranteed surrender values, per life assured, per insurer; ILP benefits tied directly to underlying net assets not covered) | Page undated, accessed 22 Oct 2026 | sdic.org.sg | checklist, compare, faq, faq (EN), glossary, overview, overview (EN), ppli-vs-vul | Verified |
| SDIC | Scope of PPF Coverage (covers policies issued in Singapore by licensed life insurers, for residents and non-residents alike; policies issued by overseas branches not covered) | Page undated, accessed 22 Oct 2026 | sdic.org.sg | carriers, checklist | Verified |
| LIA Singapore | FAQ: Policy Owners' Protection (same basis as SDIC; used for cross-checking) | Accessed 2026-10-22 | lia.org.sg | Background check | Verified |
| LIA Singapore | Your Guide to Nomination of Insurance Nominees (YGTNIN Mar 2026 v1.0) (policyholder must be the life assured and aged 18 or above; trust nominations limited to spouse / children, protected in bankruptcy and not unilaterally changeable; assignment revokes a revocable nomination) | 2026-03 | faq, faq (EN), glossary, process, scenarios, structure, trust | Verified | |
| LIA Singapore | Enhancements to Policy Illustration (PI) of Investment-Linked Policy (ILP) (under LIA MC 121/13, single-premium / recurrent single-premium ILPs have not provided illustrations since 1 Feb 2014; only protection-oriented ones with death and critical illness benefits of at least 150% of the single premium paid may provide one (permitted, not required), and must add a 0% column alongside the 8% upper and 4% lower rates) | Document undated, accessed 23 Oct 2026 | checklist, glossary, minimums-and-fees, overview, ppli-vs-vul, process | Verified |
3. Singapore tax (IRAS and related regulations)
| Institution | Title and key points | Date | Link | Used on (pages) | Status |
|---|---|---|---|---|---|
| IRAS | IRAS e-Tax Guide: Common Reporting Standard (Fifth Edition) (§2.2–2.3 timing of exchange and reporting; §4.1.3 difference from the FATCA threshold; §5.9 classification of trusts and controlling persons; §5.11 Specified Insurance Companies and cash value; §12.3.6 reporting of year-end cash / surrender value) | 2026-08-11 (first edition 2019-07-23) | checklist, family-office-vcc, faq, faq (EN), glossary, overview (EN), process, scenarios, tax-compliance, trust | Verified | |
| Singapore Statutes Online (AGC) | Income Tax (International Tax Compliance Agreements) (Common Reporting Standard) Regulations 2016 (S 621/2016) | 2016 | sso.agc.gov.sg | Background check | Original to be verified (content as summarised in the IRAS e-Tax Guide) |
| IRAS | CRS Overview and Latest Developments (exchanges since September 2018; registration by 31 March, reporting by 31 May; amended CRS applies from 1 Jan 2027, exchanged from 2028) | 2026-09-09 | iras.gov.sg | faq, process, tax-compliance | Verified |
| IRAS | FATCA Overview and Latest Developments (Model 1 IGA; 2015 Regulations effective 18 Mar 2015; 2020 Regulations from 1 Jan 2021; reporting by 31 May) | 2026-08-11 | iras.gov.sg | glossary, process, tax-compliance | Verified |
| IRAS | Estate Duty (not levied on deaths on or after 15 Feb 2008) | 2026-03-09 | iras.gov.sg | faq, tax-compliance, trust | Verified |
| IRAS | Gains from sale of property, shares and financial instruments (generally not taxed; factors in determining trading) | 2026-02-27 | iras.gov.sg | asset-contribution, compare, faq, tax-compliance | Verified |
| IRAS | Calculating Trust Income Tax (trustee taxed at 17% from YA 2021; resident beneficiaries at personal rates; tax on non-resident beneficiaries' shares paid by the trustee) | 2026-02-02 | iras.gov.sg | compare, tax-compliance, trust | Verified |
4. Bermuda and Luxembourg (BMA, legislation, ACA, promotional body)
| Institution | Title and key points | Date | Link | Used on (pages) | Status |
|---|---|---|---|---|---|
| Bermuda Laws Online | Segregated Accounts Companies Act 2000 (2000:33) (definition of segregated account, s 2; counterparties have no recourse to other segregated accounts or the general account, s 11(4); last amended 8 Nov 2021) | Consolidated to 2021-11 | bermudalaws.bm | carriers, faq, glossary, overview, overview (EN), structure | Verified |
| Bermuda Laws Online | Insurance Act 1978 (1978:39) (definition of long-term business, s 1; commercial long-term Class C < US$250 million, Class D US$250–500 million, Class E > US$500 million, ss 4ED–4F, amended 20 Dec 2022; also Classes A / B for captives and ILT / IILT for innovative insurers) | Consolidated, amendment table up to Act 2026:35; accessed 23 Oct 2026 | bermudalaws.bm | carriers, glossary, market | Verified |
| Bermuda Monetary Authority | Insurance Licensing Requirements (Classes A/B long-term captives; Classes C/D/E commercial long-term insurers; minimum solvency floors of US$500,000 / US$4 million / US$8 million) | Page © 2026, accessed 22 Oct 2026 | bma.bm | carriers | Verified |
| Bermuda Monetary Authority | Insurance Registration Statistics – September 2026 (Sun Life Bermuda Limited, Class C, 24 Sep 2026; new registrations from the start of the year to September: 3 Class C, 9 Class E, 42 in total; 9 applications considered and 8 approved in September) | 2026-10-19 | PDF / bma.bm | carriers, market | Verified (new registrations, not stock) |
| ACA (Association des Compagnies d'Assurances et de Réassurances, Luxembourg) | Q&A: The Luxembourg Triangle of Security and the law of 10 August 2018 (representative assets must be held with a custodian bank, and custody agreements require CAA approval; the Triangle of Security is not a state guarantee; super-privilege; in liquidation a unit-linked policy is guaranteed a number of units, not a value; unlisted assets may be delivered in specie) | 2019-02-25 | asset-contribution, carriers, checklist, faq, faq (EN), glossary, overview, overview (EN), ppli-vs-vul, structure | Verified | |
| Legilux (Luxembourg Official Journal) | Loi du 10 août 2018 (amendments to the insurance sector law; super-privilege) | 2018-08-10 | legilux.public.lu | Background check | Legal text; content as summarised in the ACA Q&A |
| Luxembourg for Finance (public-private promotional agency) | Life Insurance: The Preferred Hub for Wealth Planning and Asset Protection (external funds, FIC, FID, FAS; assets held with approved custodian banks) | Undated, accessed 22 Oct 2026 | lff.foleon.com | asset-contribution, carriers, glossary | Secondary (promotional material) |
5. United States (IRS, FinCEN, FINRA, federal code, Congress)
| Institution | Title and key points | Date | Link | Used on (pages) | Status |
|---|---|---|---|---|---|
| FINRA (NASD) | Notice to Members 00-44 (variable life insurance is a security because the holder bears the investment risk; financing the purchase of variable life insurance should not be recommended unless suitable) | 2000-06-16 | finra.org | compare, ppli-vs-vul | Verified |
| IRS | Revenue Ruling 2003-91 (investor control: the holder may not select or recommend specific investments or communicate with the investment officer; cites Rev. Rul. 77-85) | 2003-07 | asset-contribution, family-office-vcc, faq, faq (EN), glossary, overview (EN), ppli-vs-vul, tax-compliance | Verified | |
| Cornell LII (reproduction of US federal regulations) | 26 CFR § 1.817-5 Diversification requirements (single investment ≤ 55%, two ≤ 70%, three ≤ 80%, four ≤ 90%) | Current text, accessed 22 Oct 2026 | law.cornell.edu | asset-contribution, glossary, scenarios, tax-compliance | Verified |
| Cornell LII (reproduction of the US Code) | 26 U.S. Code § 7702 Life insurance contract defined (cash value accumulation test, or guideline premium + corridor; §7702(g)) | Current text, accessed 23 Oct 2026 | law.cornell.edu | tax-compliance | Verified |
| IRS | Form 720 (Rev. June 2026) and Instructions for Form 720 (excise tax on foreign insurance: 1 cent per dollar of life insurance premium; reported by the payer; treaty exemption requires disclosure under §6114) | 2026-06 | irs.gov / PDF | faq, faq (EN), glossary, scenarios, tax-compliance | Verified |
| IRS | Report of Foreign Bank and Financial Accounts (FBAR) (aggregate above US$10,000; due 15 April, automatically extended to 15 October) | 2026-07-30 | irs.gov | glossary, scenarios, tax-compliance | Verified |
| FinCEN | BSA Electronic Filing Requirements for FinCEN Form 114, v1.4 (financial accounts include insurance policies and annuities with a cash value) | 2017-01 | faq, tax-compliance | Verified | |
| IRS | Some Nonresidents with U.S. Assets Must File Estate Tax Returns (Form 706-NA required where US-situs assets > US$60,000; life insurance proceeds on a non-resident non-citizen life assured are non-US assets) | 2026-06-27 | irs.gov | tax-compliance | Verified |
| U.S. Government Publishing Office (govinfo) | S. 4279 (119th Congress) Protecting Proper Life Insurance from Abuse Act (introduced by Senator Wyden; would add §7702C; a proposal, not law) | 2026-04-13 | govinfo.gov | market, tax-compliance | Bill record verified; key provisions as summarised in a law firm briefing |
| U.S. Senate Committee on Finance (Democratic majority staff) | Private Placement Life Insurance: A Tax Shelter for the Ultra-Wealthy | 2024-02-21 | Background check | To be verified (PDF returned 403; figures as reported by the media) |
6. Hong Kong and mainland China (IA, HKMA, IRD, State Taxation Administration, Ministry of Finance)
| Institution | Title and key points | Date | Link | Used on (pages) | Status |
|---|---|---|---|---|---|
| Hong Kong Government press releases (IA / HKMA) | IA and HKMA issue circulars on premium financing (IFS-PF; effective 1 Jan 2023) | 2022-04-01 | info.gov.hk | Background check | Verified |
| Insurance Authority, Hong Kong (IA) | Circular on premium financing (INS/TEC/9/2/2/26) | 2022-04-01 | Background check | Verified | |
| Hong Kong Monetary Authority (HKMA) | Premium Financing (Smart Consumers) (definition; interest-rate risk; non-guaranteed benefits may fall below illustrated values; rights such as the cooling-off period restricted after assignment) | Revised 2024-01-24 | hkma.gov.hk | compare | Verified |
| Insurance Authority, Hong Kong (IA) | Insurance Authority releases provisional statistics for 2025 (new office premiums for long-term business HK$330.9 billion, +50.6%; total premiums HK$827.0 billion, +29.7%) | 2026-04-24 | ia.org.hk | market | Verified |
| Inland Revenue Department, Hong Kong (IRD) | Estate Duty (Revenue (Abolition of Estate Duty) Ordinance 2005 effective 11 Feb 2006) | Page undated, accessed 23 Oct 2026 | ird.gov.hk | tax-compliance | Verified |
| Inland Revenue Department, Hong Kong (IRD) | Automatic Exchange of Financial Account Information (legislation effective 30 Jun 2016; 126 reportable jurisdictions from 1 Jan 2020) | Page undated, accessed 23 Oct 2026 | ird.gov.hk | tax-compliance | Verified |
| State Taxation Administration and five other authorities (PRC) | 关于发布《非居民金融账户涉税信息尽职调查管理办法》的公告 (Announcement on the Administrative Measures on Due Diligence of Tax-Related Information of Non-Residents' Financial Accounts; No. 14 of 2017; effective 1 Jul 2017; Article 6 "specified insurance institutions"; Article 9 insurance or annuity contracts with a cash value) | 2017-05-09 | fgk.chinatax.gov.cn | tax-compliance | Verified |
| NPC Standing Committee (via the State Taxation Administration law database) | 中华人民共和国个人所得税法 (Individual Income Tax Law of the PRC; seventh amendment 31 Aug 2018; Article 1 resident individuals taxed on income from inside and outside China; Article 3 items at the flat 20% rate; Article 4(5) insurance indemnities) | 2018-08-31 | fgk.chinatax.gov.cn | tax-compliance | Verified |
| Ministry of Finance and State Taxation Administration (PRC) | 关于境外所得有关个人所得税政策的公告 (Announcement on Individual Income Tax Policies for Foreign Income; No. 3 of 2020; foreign income declared between 1 March and 30 June of the following year; applicable from tax year 2019) | 2020-01-17 | gov.cn | tax-compliance | Verified |
7. Industry statistics, insurer releases and secondary sources
| Institution | Title and key points | Date | Link | Used on (pages) | Status |
|---|---|---|---|---|---|
| MAS | Singapore Asset Management Survey 2025 (AUM S$6.7 trillion, +10%; 1,320 firms; 76% sourced from outside Singapore; discretionary assets more than half; 1,406 VCCs / 3,443 sub-funds; USD/SGD 1.2841) | 2026-07 (page updated 2026-07-30) | PDF / mas.gov.sg | family-office-vcc, glossary, market, overview, overview (EN) | Verified |
| LIA Singapore | Singapore's life insurance sector achieves 11.3% growth for 2025 (weighted new business S$6.53 billion; investment-linked 44%, S$2.880 billion, +27.8%; single premium S$1.65 billion; weighted measure counts 10% of single premiums) | 2026-02-11 | market | Verified | |
| LIA Singapore | 1H 2026 results media release (weighted new business S$3.63 billion, +21.4%; investment-linked S$1.59 billion, +24.2%, 44% share; participating 25%, non-participating 31%; single premium S$990 million, +37.0%) | 2026-08-12 | market | Verified | |
| Manulife Singapore | Manulife Singapore issues a single US$300 million life insurance policy (25 policies each with a sum assured above US$50 million over the past 12 months; product type not specified) | 2026-02-24 | manulife.com.sg | market | Verified |
| Great Eastern | Great Eastern Private debuts as new proposition for Asia's high-net-worth clients (high-net-worth brand; the public release does not mention PPLI) | 2026-03-03 | greateasternlife.com | market | Verified |
| Sun Life (press release, republished by Hubbis) | Sun Life Establishes Bermuda Insurer to Add Participating Life Solutions for Private Wealth Clients | 2026-10-01 | hubbis.com | carriers, market | Press release (republished by industry media) |
| Hubbis | Expanding Swiss Life's Reach with Tailored Life Insurance Solutions for Asia's HNWIs & UHNWIs (specialises in VUL and PPLI across six Asian markets; cash or in-specie premiums; PPLI death benefit = portfolio value + limited additional cover) | 2025-03-18 | hubbis.com | carriers, compare, market, overview, ppli-vs-vul, structure | Secondary (industry interview) |
| Hubbis | HNW Insurance Summit – Singapore 2025: Navigating Asia's HNW Insurance Landscape | 2025-09-04 | hubbis.com | market, ppli-vs-vul, scenarios | Secondary |
| Swiss Life | Swiss Life Private Placement opens in Singapore (press release) | 2008-04-08 | swisslife.com | Background check | To be verified (403) |
| Asia Insurance Review | Swiss Life opens private placement office in Singapore | 2008-05 | asiainsurancereview.com | Background check | Secondary |
| WealthBriefing | Utmost Group Completes Lombard International Integration (Utmost Luxembourg; £107.1 billion assets under administration, about 200,000 clients, as of 30 Jun 2025) | 2025-11-06 | wealthbriefing.com | carriers, market | Secondary |
| AM Best (via BusinessWire) | AM Best Affirms Credit Ratings of LIA Holdings Ltd. and Its Subsidiaries | 2020-01-10 | businesswire.com | Background check | Secondary |
| Accounting Today | Senate probes $40B tax shelter in private placement life insurance (about 3,000 policyholders, at least US$40 billion in face value) | 2024-02-21 | accountingtoday.com | market, minimums-and-fees | Secondary |
| Insurance Business America | 'Legal' insurance tax break blasted (3,061 in-force policies; seven carriers cooperated) | 2024-02 | insurancebusinessmag.com | Background check | Secondary |
| Sidley Austin (law firm briefing) | Senator Wyden Introduces Bill on Taxation on Private Placement Life Insurance and Annuity Contracts (§7702C; 25-contract threshold; directly applies to contracts issued abroad and sold to US persons; 180-day adjustment period for existing policies; insurer reporting obligations) | 2026-05-04 | sidley.com | market | Secondary (law firm interpretation) |
| The Paper (republished by Guangming Online) | 内地居民的香港保险收益要缴税？香港保监局回应 (Do mainland residents pay tax on Hong Kong insurance gains? The Hong Kong IA responds; policyholders in Hangzhou and Beijing received tax notices; the 20% rate came from market sources; the IA said the reporting requirement has always existed) | 2026-08-07 | m.gmw.cn | tax-compliance | Secondary (media report; no formal document from the tax authorities seen) |
| 21st Century Business Herald (republished by SFCCN) | 税务总局相关负责人回应 (SAT official responds: overseas insurance gains are within the scope of tax, "this is not a new policy, still less one aimed specifically at the Hong Kong insurance market") | 2026-08-10 | sfccn.com | tax-compliance | Secondary (media account of an official statement) |
| ## 8. Items to be verified and not obtained |
| Item | Status | What needs checking | How this site handles it |
|---|---|---|---|
| Text of s 146 of the Insurance Act 1966 | Section number verified, text to be verified | Effect of a policy without insurable interest; presumptions for relationships such as spouse and child | The text says only "under s 146 an insurable interest is required, with presumptions as stated in the statute", and cites no specific ages |
| Statutory definition of "investment-linked policy" in the Insurance Act 1966 | Not obtained | Original text of the schedule | Not quoted in the text |
| Publication date of LIA's Enhancements to PI of ILP | Partly resolved | The publication date of the enhancement guidance itself (the 1 Feb 2014 effective date for no illustrations on single-premium ILPs is stated in the document) | The text says "LIA rules" and gives no publication date for the enhancement guidance |
| Figures in the original US Senate Finance Committee report | Secondary | Exact basis of 3,061 policies / assets invested / US$40 billion face value | The text says only "about 3,000 policies, face value of about US$40 billion, as reported by the media" |
| Provisions and progress of bill S.4279 | Bill record verified; key provisions as summarised by a law firm | §7702C definitions, 25-contract threshold, adjustment period, reporting obligations | Stated as "only a proposal, not law"; progress per govinfo / congress.gov |
| Swiss Life's 2008 Singapore office press release and current licence status | Secondary | Licence category; MAS licence status of the current entity | The text says only "according to an industry interview"; licence status per the MAS Financial Institutions Directory |
| Luxembourg CAA statistics on unit-linked premiums | Not obtained | 2024 / 2025 data | No Luxembourg statistics given |
| Stock of Bermuda long-term insurers | Not obtained | Stock in each of Classes C / D / E | Only monthly new registrations are cited, noted as "not stock" |
| Formal position on mainland taxation of overseas policy gains | No formal document seen | Taxable items, calculation method | Stated as "media reports, individual cases", subject to formal SAT announcements |
| Mainland rules on individual foreign exchange purchases and cross-border insurance | No figures given | Facilitation quotas and rules on foreign exchange purchases for insurance | The text says only "subject to mainland foreign exchange rules" |
Figures on this site are drawn only from publicly verifiable sources. Where the text touches on specific product terms, it consistently says "as set out in the product summary, investment mandate documents, policy contract or trust documents".
If you find that a source page has gone offline or its basis has changed, you can let us know through the contact details on this site; this table is maintained alongside updates to each page.
Sources and dates
- Securities and Futures Act 2001, s 4A (current version) — Singapore Statutes Online (AGC) · 2026-10-22
- IRAS e-Tax Guide: Common Reporting Standard (Fifth Edition) — IRAS · 2026-08-11
- Your Guide to Nomination of Insurance Nominees (YGTNIN Mar 2026 v1.0) — LIA Singapore · 2026-03
- Q&A: The Luxembourg Triangle of Security and the law of 10 August 2018 — ACA (Association des Compagnies d'Assurances et de Réassurances, Luxembourg) · 2019-02-25
- Segregated Accounts Companies Act 2000 (2000:33) (consolidated) — Bermuda Laws Online · 2021-11
- Singapore Asset Management Survey 2025 — MAS · 2026-07