The Tax Law and the Nonqualified Variable Annuity (Posted on July 1, 1991 by Carol V. Calhoun) I. INTRODUCTION For decades Congress, Treasury, and the Service have struggled overthe proper tax treatment of annuities, Read more
PBGC, IRS, AND Department of Labor Guidelines on Asset Reversions (Posted on May 23, 1984 by Carol V. Calhoun) Read more