Annuity Myths: Things Everybody Knows About Annuities
A partial 1035 exchange is one where a client takes part of a nonqualified annuity account and transfers it to a new annuity policy. The Tax Court ruled in Conway v. Commissioner, 111 T.C. 350 (1998) that a partial exchange of non-qualified deferred annuity can qualify for tax-free treatment. ................
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