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IRS Addresses Tax Treatment of Non-Qualified Annuities Issued to Trusts
Internal Revenue Code sections 72(q) and (u) apply to an annuity contract issued to a trust. In particular ... deferred annuity contract is issued to a grantor trust or a non-grantor trust. The Ruling’s analysis ...- Authors: Eric Lanning, Bryan W Keene
- Date: Nov 2020
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Taxing Times
- Topics: Annuities; Annuities>Individual annuities; Annuities>Marketing and distribution - Annuities; Annuities>Payout annuities; Public Policy; Annuities>Deferred annuities
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Revenue Procedure 2008-24 and Partial Annuity Exchanges: Where Are We?
Revenue Procedure 2008-24 and Partial Annuity Exchanges: Where Are We? Provides in-depth discussion ... 2008-24, including tax background of partial annuity exchanges. Then discusses partial annuitizations ...- Authors: Kirk Van Brunt
- Date: Sep 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities; Annuities>Individual annuities