Annuities are one of the few investments still available that enjoy tax-favored treatment. However, this treatment varies between non-qualified annuities and qualified annuities, as well as annuities that are owned by natural persons and non-natural entities.

In this section, we will describe these differences in tax treatment in the following key areas.

• Premium Payments


• Cash Accrual


• Partial Withdrawals


• Loans & Assignments


• IRS Section 1035 Exchanges


• Gift of an Annuity


• Sale of an Annuity by an Owner


• Death of An Annuity Owner


• Annuity Benefits Distributions


• Tax Effect on Beneficiaries

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