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IRS Application of IRC Section 72(w) to Annuity Partially Accrued While a Non-Resident Alien (PDF)
Eversheds Sutherland via Lexology; registration required 
[Guidance Overview] Aug. 13, 2008 2 pages. Excerpt: In PLR 200828037 (April 14, 2008), the Internal Revenue Service for the first time ruled on the application of Code Section 72(w), enacted as part of the American Jobs Creation Act of 2004 and effective for distributions on or after October 22, 2004. MORE >> |
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