Topic
Annuities
203 published works
Wills, Trusts & Estates Prof Blog
Annuities Can Give Clients A Sense Of Security
Retirement can be expensive, and pensions and social security might not be enough to cover all of the expenses that a person will have. Annuities are a good way to…
Wills, Trusts & Estates Prof Blog
Understanding the New Qualified Longevity Annuity Contract Regulations
It is important for retirees to know about how to use the new regulations on Qualified Longevity Annuity Contracts (QLACs). These contracts are essentially “wrappers” that house deferred income annuities…
The Business of Benefits
The 403(b) QLAC
By Robert Toth
The QLAC seems to be in the 403(b) “sweet spot”, considering that 403(b) annuities were originally designed to provide lifetime income in the first place. However, as with all things…
International Financial Law Prof Blog
Annuitizing the Inheritance: Tips and Tricks to Get It Right
Constructing a plan to transfer wealth to the next generation is a difficult task for any client who has given serious thought to the potential consequences of their estate planning strategy.…
InsureReinsure
Senator Contacts 15 Largest Individual Annuity Companies, Expressing Concern About Broker Incentive Programs and Requesting Information
Last week, Sen. Elizabeth Warren (D- MA) wrote the heads of the 15 companies with the highest 2014 U.S. individual annuity sales expressing concern about whether the rewards and incentives…
The Business of Benefits
Lifetime Income: Using the Statute Of Limitations to Minimize Insurer Insolvency Risk
By Robert Toth
In Lifetime Income, ERISA's statute of limitations may serve to provide the basis for a workable standard when dealing with the long term financial risk posed to fiduciary by insurer…
International Financial Law Prof Blog
6 Tax Questions on Deferred Annuities You Need Answered, Pt. 2
4. Is the full gain on a deferred annuity or retirement income contract taxable in the year the contract matures? If the contract provides for automatic settlement under an annuity…
International Financial Law Prof Blog
6 Tax Questions on Deferred Annuities You Need Answered, Pt. 1
As part of ThinkAdvisor’s Special Report, 22 Days of Tax Planning Advice: 2015, throughout the month of March, we are partnering with our ALM Media sister service, Tax Facts Online, to take a…
Wills, Trusts & Estates Prof Blog
Article on Private Annuities
Alexander A. Bove Jr. (Bove & Langa, P.C., Boston, Massachusetts) recently published an article entitled, Is the Private Annuity Really Dead?, 29 Probate & Property No. 2, 46 (March/April 2015). …
International Financial Law Prof Blog
QLACs Change the Game in Social Security Timing
Qualified longevity annuity contracts (QLACs) have, in theory, existed for nearly three years, but it’s only in recent months that insurance carriers have begun to offer these products—finally making the…