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Variable Deferred Annuities

IRS Releases Favorable Private Letter Ruling on “Taxable Annuity.”

On April 10, the Internal Revenue Service (IRS) released PLR 201515001 (Oct. 10, 2014), favorably addressing a “taxable annuity”—essentially, a deferred annuity contract supported, in part, by subaccounts, each of which...more

IRS and DOL Issue Guidance on Including Deferred Annuities in Target Date Funds

by Morgan Lewis on

Guidance addresses nondiscrimination, qualified default investment alternative, and annuity safe harbor rules. On October 24, the Internal Revenue Service (IRS) and the U.S. Department of Labor (DOL) each issued...more

The NAIC Considers Whether A New Framework Should Apply To Innovative Annuity Products

by Carlton Fields on

The Life Actuarial Task Force's Index-Linked Variable Annuities (A) Subgroup (the "ILVA Subgroup") began a fresh look at the regulatory framework for annuity products. On February 6, it held a call to review its January 15,...more

My Broker at E.F. Hutton Says..........? -- Using Private Placement Variable Deferred Annuities (PPVA) to Invest in Real Estate...

by Gerald Nowotny on

Overview - American taxpayers have approximately $4.7 trillion invested in IRAs as of 2011. Only 2 percent of these assets or $94 billion are invested in self-directed IRAs. This is a surprising result when you...more

Seeing the Forest through the Trees -- A New Method for Structuring Investment by Foreign Investors in U.S. Timber and...

by Gerald Nowotny on

Overview - Large institutional investors including pension plans and endowments and foundations have made significant investments in timberland over the last forty years. These same investors have also made significant...more

The Dynasty Annuity — Multi-Generational Tax Deferral for High-Net-Worth Families

by Gerald Nowotny on

Originally published in Tax Management Estates, Gifts, and Trusts Journal, x, 11/08/2012. OVERVIEW - The current tax environment suffers from a lot of economic and political uncertainty. The general consensus...more

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