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IRS Applies Strict Reading of Section 72(s)
minimum distribution (RMD) rules that apply to individual retirement arrangements (IRAs), section 403(b) ... contract holder is not an in- dividual, the “primary annuitant”7 is treated as the holder of the contract, and ...- Authors: Mark E Griffin, Alison R Peak
- Date: Mar 2016
- Competency: Professional Values
- Publication Name: Taxing Times
- Topics: Annuities>Individual annuities
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IRS Releases New Ruling on BOLI Partnership
IRS Releases New Ruling on BOLI Partnership Summary of private letter ruling the IRS released ... theory, a partnership is merely a conduit for its individual partners, each of whom is deemed to own a direct ...- Authors: Bryan W Keene, John Adney
- Date: May 2013
- Competency: Professional Values
- Publication Name: Taxing Times
- Topics: Life Insurance