Ruling on marital deduction for deferred comp

Wagner, William J.
September 1998
National Underwriter / Life & Health Financial Services;9/21/98, Vol. 102 Issue 38, p8
Reports that nonqualified deferred compensation payable after a retiree's death would be includable in the retiree's estate, according to a ruling made by the United States Internal Revenue Service. Qualification of the payments for the marital deduction if the retiree named the Qualified Terminable Interest Property trust as beneficiary; Consideration for the annuity payments.


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