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The IRS has issued 3 PLRs allowing Non-Qualified Annuity Stretch-Outs. None of these involve trusts. Is it too much of a leap to apply the IRA Trust Separate Share rules to NQ Annuities, as well. In other words, annuity in a Revocable trust; annuitant dies; trust becomes irrevocable. It would seem we could do a stretch over oldest bene's life expectancy. Any thoughts? I try my best to discourage clients from putting their Annuities in a trust, or making a trust the bene, however sometimes it does seem to fit. Other times they don't listen. Al

  • 11 months later...

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