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Article Date:
April 2008

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New Safe Harbor for Tax-Deferred Exchanges of Annuity Contracts

Our favorite words, “safe harbor,” appear again. This time, the IRS gives us the safe-harbor rules for a tax-deferred exchange of one annuity contract for another. Clarity in tax law is priceless.


Before we get to the new rules on annuities, keep these tax-deferred exchange rules in mind:



You may exchange a life insurance policy for a life insurance policy, endowment contract, or annuity contract.


You may exchange an endowment contract for an endowment or annuity contract.


You may exchange an ... Log in to view full article.

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