Description: Recent guidance in the form of Rev. Proc. 2006- 13 provides a general safe harbor for the fair market value of a deferred-annuity contract when determining the amount includible in income on conversion of a traditional IRA to a Roth IRA.

Description: A review of the last 50 years, concluding that the insurance industry in Canada has been slow to react to consumers' shift in focus from long-term security to rate of return.

Description: This article discusses the opportunity for annuity carriers created by the SECURE Act to distribute annuities through Employer Sponsored Defined Contribution Retirement Plans. The article covers a high-level overview of the changes enacted by the law that create the opportunity, as well as the potential opportunity for future annuity sales.