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    Deferred Annuities in Defined Contribution Plans Can Be Offered to Older Participants

    Article Qualified defined contribution plans will be allowed to provide lifetime income to plan participants by offering funds including deferred annuities among their assets, even if some of the funds are available only to older plan participants
    Published on January 01, 2015

    Retirement Plans, IRAs, and Annuities Avoiding the Early Distribution Penalty

    Article This article discusses how the 10% penalty on early distributions and the exceptions apply to various types of plans, accounts, and annuities
    Published on April 01, 2011

    Retiree Tax Planning With Qualified Longevity Annuity Contracts

    Article The IRS recently issued regulations authorizing a new type of annuity contract for certain tax-favored retirement plans and IRAs: Qualified longevity annuity contracts
    Published on November 01, 2014

    IRS Finalizes Regulations on Use of QLACs

    Article New IRS rules provide that longevity annuity payments will not be required to begin prematurely, thus adding flexibility to retirement planning and helping to protect individuals from outliving their savings
    Published on January 01, 2015

    Baby Boomers Brace for Longevity Risk with Guaranteed Annuities

    Article How can baby boomers continue to increase and protect their lump-sum nest eggs throughout their retirement years without the fear of running out of money?
    Published on January 01, 2008

    Structured Settlements Are Factoring and Commuting Different

    Article Although the Code appears to permit factoring, there is no clear answer as to whether annuity issuers can commute payments due under their own policies without adverse tax consequences
    Published on April 01, 2007

    Prop. Regs. Address Application of Secs. 2036 and 2039 to Certain Annuities

    Article Sec. 2036 provides for the inclusion in a decedent’s estate of certain transfers the decedent made during his or her lifetime in which the decedent retained certain rights in the property. Sec. 2039 provides for the inclusion in a decedent’s estate of th
    Published on September 01, 2007

    Computing the Charitable Tax Deduction for a Charitable Remainder Trust

    Article The methods for calculating a charitable remainder annnuity trust and a charitable remainder unitrust are different because the CRUT income stream fluctuates with changes in the value of the trust property. The technicalities involved in determining the value of the income stream or the remainder interest are much more complex
    Published on March 01, 2014

    Application of CFC Lookthrough Rule to Payments Made by a Partnership to Its CFC Partner

    Article This item examines the controlled foreign corporation (CFC) lookthrough rule.
    Published on July 01, 2011

    Computing the Includible Portion for Graduated GRATs

    Article Recent regulations provide practitioners a reminder that planning discussions with clients considering graduated GRATs should include a review of the potential consequences presented if the grantor dies prematurely
    Published on August 01, 2012

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