IRS Applies Strict Reading of Section 72(s) - Society of …
https://www.soa.org/globalassets/assets/library/newsletters/taxing-times/2016/march/tax-2016-vol12-iss1-griffin-peak.pdf
WEBSection 72(s) provides that, with certain exceptions, a nonqual-ified annuity contract will not be treated as an annuity contract for federal income tax purposes unless it provides certain distri-bution requirements that apply after the death of any “holder” of the contract.
DA: 78 PA: 14 MOZ Rank: 81