Featured Jobs
|
Relationship Manager - Defined Contributions Daybright Financial
|
|
Retirement Plan Onboarding Specialist Compass
|
|
Frank Pension Consultants, Ltd.
|
|
MAP Retirement
|
|
DWC - The 401(k) Experts
|
|
DWC - The 401(k) Experts
|
|
Defined Contribution Account Manager Nova 401(k) Associates
|
|
PPS Pension Services
|
Free Newsletters
“BenefitsLink continues to be the most valuable resource we have at the firm.”
-- An attorney subscriber
|
|
|
Text of Rev. Proc. 2004-16 on Use of Cash Value as FMV of Life Insurance Contract Distribution (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] Feb. 13, 2004
Excerpt: Until further guidance is issued, this revenue procedure provides interim rules under which the cash value (without reduction for surrender charges) of a life insurance contract may be treated as the contract's fair market value when the contract is distributed from a qualified plan under § 402 and for purposes of §§ 79 and 83.
|
| Please click here to report this link if it is broken (for example, if you see a "404 File Not Found" error message after you click on the linked news item's title). |
| An important word about authorship: BenefitsLink® created this link to the news item, but we are not the news item's author (unless expressly shown above). |