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IRS Releases New Ruling on BOLI Partnership
individual partners, each of whom is deemed to own a direct undivided interest in partnership assets and operations ... such that the partners are not deemed to have a direct interest in partnership assets or operations, ...- Authors: Bryan W Keene, John Adney
- Date: May 2013
- Competency: Professional Values
- Publication Name: Taxing Times
- Topics: Life Insurance
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IRS Applies Strict Reading of Section 72(s)
the contract holder is not an in- dividual, the “primary annuitant”7 is treated as the holder of the contract ... contract, and the death or change of the primary annuitant is treated as the death of the holder that ...- Authors: Mark E Griffin, Alison R Peak
- Date: Mar 2016
- Competency: Professional Values
- Publication Name: Taxing Times
- Topics: Annuities>Individual annuities