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A deep dive into how advisors can best serve the evolving needs of their wealthiest clients
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Anticipate your clients' tax questions on Social Security, annuities and a range of investment products
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Go deeper on emerging topics, as well as key firms and thought leaders
November 07, 2003 at 07:00 PM
NU Online News Service, Nov. 7, 2003, 12:19 p.m. EST – New York Life Insurance Company, New York, has introduced fixed annuities and fixed life insurance policies designed to fund 412(i) defined benefit pension plans.
New York Life is issuing the life insurance policies and its New York Life Insurance and Annuity Corp. subsidiary is issuing the annuities.
Section 412(i) of the Internal Revenue Code sets out the rules for funding a small defined benefit pension plan with fixed life insurance policies or annuity contracts. Employers can deduct contributions to 412(i) plans from their taxable income, and the benefits are safe from investment risk.
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