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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