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Longevity Annuity Contracts (US Internal Revenue Service Regulation) (IRS) (2018 Edition) The Law Library

Longevity Annuity Contracts (US Internal Revenue Service Regulation) (IRS) (2018 Edition) The Law Library presents the complete text of the Longevity Annuity Contracts (US Internal Revenue Service Regulation) (IRS) (2018 Edition). Updated as of May 29, 2018 This document contains final regulations relating to the use of longevity annuity contracts in tax-qualified defined contribution plans under section 401(a) of the Internal Revenue Code (Code), section 403(b) plans, individual retirement annuities and accounts (IRAs) under section 408, and eligible governmental plans under section 457(b). These regulations will provide the public with guidance necessary to comply with the required minimum distribution rules under section 401(a)(9) applicable to an IRA or a plan that holds a longevity annuity contract. The regulations will affect individuals for whom a longevity annuity contract is purchased under these plans and IRAs (and their beneficiaries), sponsors and administrators of these plans, trustees and custodians of these plans and IRAs, and insurance companies that issue longevity annuity contracts under these plans and IRAs. This book contains: - The complete text of the Longevity Annuity Contracts (US Internal Revenue Service Regulation) (IRS) (2018 Edition) - A table of contents with the page number of each section