Trusts as Owners of Non- qualified Annuity Contracts ECENT ...

II. The Non-Natural Person Rule III. Impact on Other Provisions of Section 72 IV. Planning with Trust-Owned Annuities V. Conclusion Trusts as Owners of Non-qualified Annuity Contracts ECENT DEVELOPMENTS I n this issue of Legal & Tax Trends we examine the tax and planning issues presented when a trust is the owner of an annuity contract. At the ................
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