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Revenue Procedure 2008-24 and Partial Annuity Exchanges: Where Are We?
exchange transaction, which is defined as the “direct transfer of a portion of the cash surrender value ... Indirect exchanges—Rev. Proc. 2008-24 applies to “direct transfers” of cash surrender portions, which in ...- Authors: Kirk Van Brunt
- Date: Sep 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Annuities; Annuities>Individual annuities