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  • IRS Applies Strict Reading of Section 72(s)
    Strict Reading of Section 72(s) The article discusses an IRS private letter ruling applying the after-death ... applicable to non-qualified annuity contracts under section 72(s) of the Internal Revenue Code. Annuities;Deferred ...

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    • Authors: Mark E Griffin, Alison R Peak
    • Date: Mar 2016
    • Competency: Professional Values
    • Publication Name: Taxing Times
    • Topics: Annuities>Individual annuities
  • IRS Releases New Ruling on BOLI Partnership
    Ruling on BOLI Partnership Summary of private letter ruling the IRS released in February 2013 regarding ... contracts. The article follows up another article from the same authors in the May 2012 issue of Taxing Times ...

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    • Authors: Bryan W Keene, John Adney
    • Date: May 2013
    • Competency: Professional Values
    • Publication Name: Taxing Times
    • Topics: Life Insurance