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    IRS Addresses Tax Treatment of Tax-Free Exchanges of Annuities

    News The IRS has given taxpayers guidance on the tax treatment of exchanges of annuity contracts under Secs. 72 and 1035
    Published on June 28, 2011

    Exhibits on Grats and SCINs Presentation

    Tools Provided is a sample of working with Grantor Retained Annuity Trusts versus Sales to IDIOTS, versus Private Annuities versus Self-Canceling Installment Notes
    Published on September 13, 2012

    Working with GRATs vs. Sales to Idiots vs. Private Annuities vs. SCINs Overview

    Overview Gideon Rothschild, JD, CPA, provides this presentation from the AICPA Business Succession Planning Conference of 2003 which covers intrafamily sales, retained interest gifts, and dynasty trusts.
    Published on September 13, 2012

    Prop. Regs. Would Ease Required Minimum Distribution Rules for Older Retirees Who Purchase Certain Annuities

    News The IRS issued proposed rules that would permit IRA participants to enter into contracts for annuities that begin at an advanced age, using a certain amount of their account balances without having these amounts count for calculating required minimum distributions from the IRAs
    Published on February 03, 2012

    IRS Revises Actuarial Tables

    News The IRS issued final regulations relating to the use of actuarial tables for valuing annuities, interests for life or a term of years, or remainder or reversionary interests
    Published on August 16, 2011

    Lang Charitable Remainder Trust Patent - Dec. 12, 2006

    Federal Law This a 12/12/06 patent invented by Alan J. Lang on the use of tax deferred variable annuities within pre-need funeral contracts, endowment funds (including donor advised funds), charitable remainder trusts, charitable lead trusts, and pooled income funds
    Published on March 01, 2012

    Article on IRS Approving Income Deferral CRT Funded with Tax Deferred Annuities - March 17, 1999

    Article This is a 3/17/99 article from the Planned Giving Design Center (PGDC), providing a review of the IRS Income Deferral in Charitable Remainder Trusts (CRT) Ruling of 1999. The article provides a background of income deferral in CRTs and what the Service advised in their Technical Advice Memorandum.
    Published on March 05, 2012

    TIGTA Revise Form 1099-R to Improve Taxpayer Compliance

    News TIGTA recommended the IRS change its Form 1099-R to improve taxpayer compliance with reporting and paying tax on retirement income
    Published on February 08, 2012

    IRS, Labor Department Proposals Aim to Increase Retirement Options and Transparency

    News Federal initiatives designed to broaden options and increase transparency in retirement plans were announced February 2.
    Published on February 03, 2012

    FATCA Foreign Account Tax Compliance Act Overview and Guidance

    Guidance FATCA Overview and Guidance
    Published on April 02, 2013

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