DO VARIABLE ANNUITIES MAKE MORE SENSE AFTER '93 TAX HIKE?
- Optimal Tax Deferral Choices In The Presence Of Changing Tax Regimes. Jalbert, Terrance; Rask, Eric; Jalbert, Mercedes // Journal of Applied Business Research;2007 1st Quarter, Vol. 23 Issue 1, p1
In this paper the attractiveness of tax-deferred and non-deferred investments in periods of changing tax regimes are examined. Specifically the desirability of deferring taxes given one `s current tax rate, estimate of future tax rates, number of years until retirement, and the expected rate of...
- Annuities Vs. Mutual Funds: The Inheritor's Tax Picture. Kepesky, Michael // Advisor Today;Apr2000, Vol. 95 Issue 4, p114
Focuses on the issue over whether individuals should buy a mutual fund or a variable annuity with regard to tax deferral. Why financial advisors are more likely to recommend mutual funds; How to make money in a portfolio of mutual funds; Comparison of the intergenerational transfer tax of a...
- The Capital Gains Timing Decision. Hoover, Gary L. // Journal of Financial Service Professionals;Jul2013, Vol. 67 Issue 4, p73
Prior to expiration of the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, investors were faced with an important tax-timing decision. Should they realize current long-term capital gains at the existing 15% rate, or defer the realization of capital gains to a...
- Variable Annuities: Are They Still Appropriate? Niemeyer, A. Herman // Journal of Financial Planning;Mar1999, Vol. 12 Issue 3, p68
Discusses whether variable annuities are still appropriate. Case example; Tax rate issues; Conclusions on the criticism that the use of variable annuities are not appropriate; Reasons people should buy variable annuities.
- `Investor control' is a dinosaur that has survived. McKeever, Joseph F. // National Underwriter / Life & Health Financial Services;3/24/97, Vol. 101 Issue 12, p13
Discusses the significance of tax deferral under a variable annuity, and the importance of understanding the doctrine of investment control. Rule established by the Internal Revenue Service (IRS) involving annuity contracts referred to as `wrap-around annuities'; Ruling that the income...
- Variable annuity sales continue at record pace. Gentile, Gary // Financial Planning;Aug98, Vol. 28 Issue 8, p26
Reports that in the wake of a major cut in the capital gains tax rate, pundits predicted that variable annuities would lose much of the appeal that came from its primary selling point which is the tax deferral. Identification of some top annuity issuers; Factors contributing to the sales growth...
- FAS 109: A Primer for Non-Accountants. Schall, Aaron // Tax Executive;Sep/Oct2000, Vol. 52 Issue 5, p373
Covers the purpose and the components of the income tax provision. Discussion on deferred tax assets and liabilities; Discussion on effective tax rates; Requirements for income tax provision disclosure.
- Breaking out of the box. Curtis, Carol E // U.S. Banker;Aug98, Vol. 108 Issue 8, p43
Presents information on mutual funds, while stating that variable annuities industry receive little attention compared to mutual funds. Value of the total mutual fund assets; Reference to statistical information on the variable annuity industry; Comments from A. Michael Lipper, head of Lipper...
- A Distinct Chill Has Descended On Market Timing Relationships. Boros, Joan // National Underwriter / Life & Health Financial Services;8/13/2001, Vol. 105 Issue 33, p11
Reports on the adverse effects of market timers on mutual funds and issuers of variable insurance products in the United States (U.S.). Why the effects are felt most by international funds; Response of fund families and variable insurers; Action taken by the U.S. Securities and Exchange Commission.