PERSONALLY PURCHASED RETIREMENT ANNUITIES
15:0. Overview of Taxation of Annuities Purchased by Retirees
15:1. Date Payments Begin under a Purchased Annuity Contract
15:2. Investment in the Annuity Contract
15:3. Annuity Payments under the Contract
15:3.1. Amounts Received as an Annuity
15:3.2. Taxation of Annuity Payments
15:3.2a. Taxation of Fixed Term Annuities
15:3.2b. Taxation of Ordinary Life Annuities
15:3.2c. Taxation of Temporary Life Annuities
15:3.2d. Taxation of Ordinary Joint & Survivor Annuities
15:3.2e. Taxation of Stepped Joint & Survivor Annuities
15:3.2f. Taxation of Special Joint & Survivor Annuities
15:3.2g. Taxation of Purchased Variable Annuity Contracts
15:3.2h. Quarterly, Semiannual, or Annual Payments for Lifetimes
15:3.2i. Increases or Decreases in Annuity Payment Amounts
15:3.2j. Multiple Current Recipients or Multiple Annuities
15:3.2k. Recovered and Unrecovered Investment in an Annuity Contract
15:4. Taxation of Non-Annuity Distributions
15:5. Conversion of Lump Sum Payment to Annuity Payments
15:6. Loans to Retirees under Purchased Annuity Contracts
15:7. Exchange of Annuity Contract for New Annuity Contract
15:8. After Exchange of Contracts or Change of Annuity Payment Period
15:9. Gift of the Annuity Contract
15:10. Role of Purchased Annuities in Tax Planning
15:11. Tax Withholding on Payments under an Annuity Contract
15:12. Estate or Gift Tax Imposed on Annuity Contract Benefits
SOCIAL SECURITY BENEFITS
16:0. Overview of Taxation of Social Security Benefits
16:1. Key Concepts in Taxation of Social Security Benefits
16:2. Taxable Benefits of Married Persons Filing a Joint Return
16:3. Taxable Benefits of a Single Individual or a Separated Spouse
16:4. Taxable Benefits of a Married Person Filing a Separate Return
16:5. Lump Sum Payment of Prior Year Social Security Benefits
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15:0. Overview of Taxation of Annuities Purchased by Retirees
15:1. Date Payments Begin under a Purchased Annuity Contract
15:2. Investment in the Annuity Contract
15:3. Annuity Payments under the Contract
15:3.1. Amounts Received as an Annuity
15:3.2. Taxation of Annuity Payments
15:3.2a. Taxation of Fixed Term Annuities
15:3.2b. Taxation of Ordinary Life Annuities
15:3.2c. Taxation of Temporary Life Annuities
15:3.2d. Taxation of Ordinary Joint & Survivor Annuities
15:3.2e. Taxation of Stepped Joint & Survivor Annuities
15:3.2f. Taxation of Special Joint & Survivor Annuities
15:3.2g. Taxation of Purchased Variable Annuity Contracts
15:3.2h. Quarterly, Semiannual, or Annual Payments for Lifetimes
15:3.2i. Increases or Decreases in Annuity Payment Amounts
15:3.2j. Multiple Current Recipients or Multiple Annuities
15:3.2k. Recovered and Unrecovered Investment in an Annuity Contract
15:4. Taxation of Non-Annuity Distributions
15:5. Conversion of Lump Sum Payment to Annuity Payments
15:6. Loans to Retirees under Purchased Annuity Contracts
15:7. Exchange of Annuity Contract for New Annuity Contract
15:8. After Exchange of Contracts or Change of Annuity Payment Period
15:9. Gift of the Annuity Contract
15:10. Role of Purchased Annuities in Tax Planning
15:11. Tax Withholding on Payments under an Annuity Contract
15:12. Estate or Gift Tax Imposed on Annuity Contract Benefits
SOCIAL SECURITY BENEFITS
16:0. Overview of Taxation of Social Security Benefits
16:1. Key Concepts in Taxation of Social Security Benefits
16:2. Taxable Benefits of Married Persons Filing a Joint Return
16:3. Taxable Benefits of a Single Individual or a Separated Spouse
16:4. Taxable Benefits of a Married Person Filing a Separate Return
16:5. Lump Sum Payment of Prior Year Social Security Benefits
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| Copyright © 2005-2008 by Vorris J. Blankenship All Rights Reserved |
The author intends that this website provide accurate and authoritative information on the subject
matter covered. However, the information provided on this website is not a substitute for the advice of
an attorney, accountant, or other professional; and the author is not offering legal, accounting, or
other professional advice. The material presented on this website is not intended for use, and may
not be used, to avoid tax penalties. If you need legal advice or other professional help, you should
seek (from an independent attorney, accountant, or other competent professional) advice based on
your own particular circumstances.
matter covered. However, the information provided on this website is not a substitute for the advice of
an attorney, accountant, or other professional; and the author is not offering legal, accounting, or
other professional advice. The material presented on this website is not intended for use, and may
not be used, to avoid tax penalties. If you need legal advice or other professional help, you should
seek (from an independent attorney, accountant, or other competent professional) advice based on
your own particular circumstances.
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