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  • Partial Annuitization Using a Deferred Income Annuity Rider
    Partial Annuitization Using a Deferred Income Annuity Rider The article discusses PLR 201632004, which ... context of a deferred income annuity rider attached to a variable deferred annuity contract. taxation; Annuities;Deferred ...

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    • Authors: Bryan W Keene, Patrick Tricker
    • Date: Oct 2016
    • Competency: Technical Skills & Analytical Problem Solving>Innovative solutions
    • Publication Name: Taxing Times
    • Topics: Annuities>Individual annuities; Annuities>Payout annuities; Annuities>Product development - Annuities; Annuities>Variable annuities
  • Investment Risk and the Limits of Insurance
    undertake to freeze the concepts of ‘insurance’ or ‘annuity’ into the mold they fitted when these Federal ... at pctricker@ davis-harman.com. ENDNOTES 1 312 U.S. 531 (1941). 2 See, e.g., AMERCO, Inc. v. Comm’r ...

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    • Authors: Patrick Tricker
    • Date: Jun 2016
    • Competency: Strategic Insight and Integration>Strategy development
    • Publication Name: Taxing Times
    • Topics: Public Policy