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Annuities Answer Book, Fifth Edition by Joseph F. McKeever III Davis & Harman LLP ,John T. Adney Davis & Harman LLP, Washington, DC Annuities Answer Book, Fifth Edition by Joseph F. McKeever III Davis & Harman LLP ,John T. Adney Davis & Harman LLP, Washington, DC

Annuities Answer Book, Fifth Edition

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Annuities are popular—and complex! They are heavily regulated under rules and requirements that change regularly. That’s why it’s absolutely vital that all practitioners dealing with annuities stay fully apprised of every new development.

Covering annuities from all angles, the BRAND NEW edition of Annuities Answer Book provides succinct and authoritative analysis and commentary on various types of annuities, annuity regulations, and how annuities may be used to achieve specific financial goals.

Annuities Answer Book, Fifth Edition delivers practical, proven guidance on handling the widest variety of annuities issues, including:

  • What is the Department of Labor’s “fiduciary rule” and how can annuity distributors comply with it?
  • How do the types of guaranteed living benefits differ from one another, what are their pros and cons, and how are the payments taxed?
  • What are the differences between an IRA annuity and a Roth IRA annuity, and why might a purchaser prefer one over the other?
  • How are annuities used to provide benefits under structured settlements, and how are the benefits taxed?
  • And much more!

Note: Online subscriptions are for three-month periods.

Last Updated 07/13/2020
Update Frequency Annually
Product Line Wolters Kluwer Legal & Regulatory U.S.
SKU 10064925-7777
Publish Frequency Annually
Product Line Wolters Kluwer Legal & Regulatory U.S.
SKU 000000000010060524
Table of Contents

Chapter 1
The Types of Annuities and Their Features
• Issuance of Annuity Contracts
• Classification of Annuities by the Special Market in Which They Are Used
• Classification of Annuities by the Method in Which Premiums Are Paid and the Time Payments Begin
• Classification of Annuities by the Nature of the Annuity Benefits
• Deferred Annuity Death Benefits and Cash Value
• Using Annuities to Provide Periodic Income Payments

Chapter 2
The Actuarial Fundamentals of Annuities

• Deferred Annuities
• Immediate Annuities
• Mortality
• Annuity Income Payments
• Variable and Fixed-Indexed Annuities
• Annuity Reserves
• Statutory Reserves
• GAAP Reserves
• Tax Reserves
• Annuity Nonforfeiture Requirements
• Asset-Liability Matching and Annuity Pricing

Chapter 3
State Regulatory Issues Affecting Annuity Products

• State Regulation
• Insurance Company Licensing
• Agent Licensing
• Annuity Contract Filing Requirements
• Annuity Contract Provisions
• Right of Revocation
• Readability Requirements
• Nonforfeiture Requirements
• State Guaranty Funds
• Premium Taxes
• Separate Accounts
• Third-Party Administrators
• Replacement Annuity Contracts
• Advertising Materials
• Unfair Trade Practices
• Privacy Regulation

Chapter 4
Federal and State Securities Regulation of Annuity Products

• Status of Annuity Contracts Under Federal Securities Laws
• The Investment Company Act of 1940 and Insurance Company Annuity Operations
• The Securities Exchange Act of 1934 Broker-Dealer Regulation and Sales of Annuity Contracts
• SEC Disclosure Requirements Applicable to Annuity Contracts Registered Under the Securities Act of 1933
• SEC Regulation of Separate Accounts Registered Under the Investment Company Act of 1940
• Other Aspects of SEC Regulation
• State Securities Regulation of Annuity Contracts

Chapter 5
Banks Selling Annuities

• Role of Banks in Annuity Sales
• Types of Depository Institutions and Legal Authority to Sell Annuities
• Licensing and Registration
• Other Statutes, Regulations, and Interpretive Guidance Affecting Annuity Sales At or Through Banks
• Federal Banking Regulation
• State Insurance Laws
• Securities Regulation
• Trends

Chapter 6
The Taxation of Nonqualified Annuities

• Overview
• Requirements for Tax Deferral—In General
• Requirements for Tax Deferral—Variable Contracts
• Tax Deferral and Tax Treatment—Entity-Owned Contracts
• Taxation of Distributions During the Deferral Stage
• Taxation of Annuity Payments
• Transfers, Exchanges, and Changes in Terms of Annuity Contracts
• State Premium Taxes

Chapter 7
Annuities in Tax-Favored Retirement Plans

• Overview
• Use as Funding Vehicles or Investments
• Distribution of Annuity Contracts
• Distributions from Annuity Contracts
• Taxation of Annuity Distributions from Tax-Favored Retirement Plans
• Transfers and Exchanges
• Rollovers
• Loans from Annuity Contracts
• ERISA Generally
• ERISA Disclosures
• Fiduciary Investment Advice

Chapter 8
Taxation of IRA Annuity Contracts (Including Roth IRA Annuity Contracts)

• Traditional IRAs and Roth IRAs in General
• Contributions
• Rollovers and Transfers
• Conversions of a Non-Roth IRA to a Roth IRA
• Recharacterization of Contributions
• Distributions
• IRS Approval of IRA Arrangements
• Loans
• Prohibited Transactions
• Disclosure Requirements
• Revocation Rights

Chapter 9
Structured Settlements and Structured Settlement Annuities

• Background
• Code Section 130 Structured Settlements
• Use of Code Section 468B Funds in Structured Settlements
• Nonqualified Structured Settlements
• Structured Settlements and Attorneys' Fees
• Factoring Transactions

Chapter 10
Tax Reporting and Withholding Requirements for Annuities

• Part I: Nonqualified Annuities
• Part II: Qualified Annuity Contracts and IRAs
• Withholding Requirements for Eligible Rollover Distributions
• Withholding Requirements for Individual Retirement Annuities
• Income Tax Reporting Requirements for Qualified Annuity Contracts and IRAs
• Additional Reporting Requirements for IRAs

• Appendix A: IRS Forms 1099-R and 5498
• Appendix B: IRS Form 5329: Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts
• Appendix C: IRS Form W-4P: Withholding Certificate for Pension or Annuity Payments

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