Install
Annuities guides
Annuities for business owners: where they fit and how they are taxedWhere annuities appear in business planning, from retirement plans to buyout payments, with the tax mechanics of IRC 72 and the rule on entity-owned annuities.Nonqualified deferred compensation and corporate-owned life insuranceHow nonqualified deferred compensation plans work under IRC 409A, and why employers informally fund them with corporate-owned life insurance.