Which of the following statements -not true Over-accrual on disposition of a non -exempt life insurance policy allows the taxpayer to deduct an amount in respect to the over-accrual on his or her income tax return The cost of life insurance on new policy issues increases as the age of the applicant increases The cash surrender value of whole life insurance policy is more than the amount of the accumulated policy reserve A term insurance rider to a life insurance policy serves the same purpose as a separate term insurance policy