ITB 11-40: Annuity and life insurance contracts with a long-term care insurance feature

Insurance Tax Bulletin

The IRS provided interim guidance in Notice 2011-68 on the application of amendments made by the Pension Protection Act of 2006 (PPA) to qualified long-term care insurance, annuity, and life insurance contracts, and requested comments on certain other issues to be addressed in future guidance concerning the taxation of annuity and life insurance contracts with a long-term care insurance feature.



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