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IRS Addresses Tax Treatment of Non-Qualified Annuities Issued to Trusts
IRS Addresses Tax Treatment of Non-Qualified Annuities Issued to Trusts The article analyzes Private Letter Ruling 202031008, which considers how Internal Revenue Code sections 72(q) and (u) ...- 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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New PLR Addresses Tail-Design LTC-Annuity Rider
New PLR Addresses Tail-Design LTC-Annuity Rider A discussion of tail-design LTC riders for annuities and how contract cash values are offset by reductions to the annuity contract. LTC benefits, ...- Authors: Bryan W Keene, Eric Lanning
- Date: May 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities; Long-term Care>Long-term care insurance
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Congress Clarifies Treatment of Partial Annuitizations
Congress Clarifies Treatment of Partial Annuitizations Clarification of the tax treatment of non-qualified deferred annuities that are “partially annuitized” is discussed in detail in this ...- Authors: Bryan W Keene
- Date: Feb 2011
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities
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Partial Exchange Guidance Keeps Improving
Partial Exchange Guidance Keeps Improving This article begins with an overview of how the tax treatment of partial exchanges has evolved over the last decade or so, including the concerns that ...- Authors: Application Administrator, Bryan W Keene
- Date: Feb 2012
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities; Public Policy