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.......With the recent boom in the real estate markets and sellers desiring to defer the capital gains on the sale of their property, many unscrupulous and often unqualified promoters have started hawking private annuities to the masses by promising them a tax planning panacea that is simply not .The parents sell the property to the trust in return for a private annuity trust that provides them with a fixed income for life... Accordingly, though insurance& irs section gains private annuity Capital-gains tax on the sale of the asset is spread out over the period of the annuity payments. The IRS& ...... In such an instance, an argument would likely be made that the Annuity Obligor is simply acting as agent for the real seller of the property and the IRS would likely prevail in such an instance..PLR 201330016 granted the beneficiary of a series of several fixed and variable non-qualified inherited annuities to complete a 1035 exchange of those contracts into a new variable annuity to gain access to more appealing investment returns.. .. In such an instance, an argument would likely be made that the Annuity Obligor is simply acting as agent for the real seller of the property and the IRS would likely prevail in such an instance..PLR 201330016 granted the beneficiary of a series of several fixed and variable non-qualified inherited annuities to complete a 1035 exchange of those contracts into a new variable annuity to gain access to more appealing investment returns...[Editor`s Note: As one of the leading authorities on private annuities, Mr. There is no similar exception, or punting, for private annuities, which means that presumably recapture in a private annuity transaction is subject to the general rule (automatic gain recognition) of Section 1245. This represents yet& . While this is ultimately "just" a private letter ruling, and not technically binding, it seems likely the IRS will continue to follow the ruling as long as it is not abused. 72 ..[Editor`s Note: As one of the leading authorities on private annuities, Mr. There is no similar exception, or punting, for private annuities, which means that presumably recapture in a private annuity transaction is subject to the general rule (automatic gain recognition) of Section 1245. This represents yet& . While this is ultimately "just" a private letter ruling, and not technically binding, it seems likely the IRS will continue to follow the ruling as long as it is not abused. 72. Section 7520(a) states that the value of any annuity shall be determined under tables prescribed by the Secretary.In 2006, IRS proposed a treasury regulation under which the exchange of appreciated capital assets for a private annuity would be denied ratable recognition of gain over the life expectancy of the annuitant, instead requiring& . Nonetheless, the validity of the regulation is unlikely to hinge on the IRS`s sloppy citations.. While this is ultimately "just" a private letter ruling, and not technically binding, it seems likely the IRS will continue to follow the ruling as long as it is not abused. 72. Section 7520(a) states that the value of any annuity shall be determined under tables prescribed by the Secretary.In 2006, IRS proposed a treasury regulation under which the exchange of appreciated capital assets for a private annuity would be denied ratable recognition of gain over the life expectancy of the annuitant, instead requiring& . Nonetheless, the validity of the regulation is unlikely to hinge on the IRS`s sloppy citations....... .......With the recent boom in the real estate markets and sellers desiring to defer the capital gains on the sale of their property, many unscrupulous and often unqualified promoters have started hawking private annuities to the masses by promising them a tax planning panacea that is simply not .The parents sell the property to the trust in return for a private annuity trust that provides them with a fixed income for life... Accordingly, though insurance& evalynn freeones
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