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The Temporary And Limited Waiver Of The RMD Rules For 2009
account or an annuity contract.7 If an individual is not taking RMDs in the form of an annuity that satisfies ... satisfies the annuity rules under the regulations, the RMD for a calendar year is determined under the ...- Authors: Mark E Griffin
- Date: May 2009
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities; Pensions & Retirement; Public Policy
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Taxation of Distributions
Taxation of Distributions The rules governing the tax ... treatment of distributions from life insurance or annuity contracts are complex. Worse, the relevant IRC ...- Authors: Douglas N Hertz
- Date: May 2005
- Competency: External Forces & Industry Knowledge; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
- Topics: Annuities; Life Insurance
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Congress Clarifies Treatment of Partial Annuitizations
rule that applies to withdrawals and other non-annuity payments. Treasury Department and Internal Revenue ... endow- ment contracts, in addition to those under annuity contracts, but this article focuses on the latter ...- Authors: Bryan W Keene
- Date: Feb 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities
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Proposed Regulation to Accommodate Longevity Annuities in Retirement Plans
class of products known as “qualifying longevity annuity contracts” (QLACs), which are excluded from the ... their account balance to purchase a longevity annuity. The proposed regulations apply to tax-qualified ...- Authors: Christian J DesRochers
- Date: May 2012
- Competency: Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Taxing Times
- Topics: Annuities; Pensions & Retirement
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T3: Taxing Times Tidbits
T3: Taxing Times Tidbits A discussion of, first, the three-year transition period ... adding investment options to in-force contracts. Annuity reserves;Life insurance;Life reserves;Taxes=Taxation;Variable ...- Authors: Kory Olsen, Peter Winslow
- Date: Feb 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities; Annuities>Variable annuities; Financial Reporting & Accounting>Tax accounting; Life Insurance
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The IRS Considers Modifications to SEPPs
Griffin THE Irs CONsIDErs mODIfICATIONs TO sEPPs S ection 72(t)(2)(A)(iv) 1 sets forth an exception to ... to pre- mature distributions from non-qualified annuity contracts under section 72(q). Rev. Rul. 2002-622 ...- Authors: Mark E Griffin
- Date: May 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities
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Partial Exchange Guidance Keeps Improving
exchange of a non-qualified deferred annuity contract for another annuity contract.2 The new revenue procedure ... over prior guidance. Taxation Section T I m E s vOlUmE 8 | IssUE 1 | FEBrUarY 2012 1 Partial Exchange ...- Authors: Application Administrator, Bryan W Keene
- Date: Feb 2012
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities; Public Policy