Find Answers to All of Your Annuity Questions

Resources

To understand annuities and the laws that apply to them, it helps to read the source documents.  The problem is that it is hard to find all of the annuity source documents in one place.  This page of our website assembles the laws, regulations, tables, and tax returns that affect annuities.  This page also provides the latest Lopes v. Dept. of Social Services 2012 decision on the use of annuities in the Medicaid setting and the State of Connecticut,  the 2010 federal district court decision, and Lopes briefs in the Second Circuit of the US Court of Appeals.  Annuities in Connecticut Estate Planning as revised by Book Updates refers to many of these source documents.

CGS52-321a. Retirement Plan Exemption
42USC1396p
42USC1396r-5
2006 CMS Guidance
2009 Estate Tax Calc
2010 State Medicaid Directors Ltr
Annuity Settlement Cos
UPM & CGS Trust Provisions
IRA Lifetime Tables
IRC72, 1035, 2039
Probate Inventory
Prop Reg 141901-05
Rev Rul 2002-62
Uniform Power Atty Act. Annuity
2006 Period Life Table
2007 Period Life Table
HCFA64
Trust Ownership of NQ Annuities.2010Article

2012 Charitable Gift Annuity Rates
Conn. UPM 3029.12 Annuities transfer of asset rules

Conn UPM4030.47. Annuities
DRS Special Notice 2009(8)
DSS Regs Memo Annuities
Estate Tax Rtns with Annuity
Gift Tax Rtns
ConnReg.Suitability.in.Annuity.Transactions,Feb2012
DSS Annuity Forms
DSS Form W-1J Notice of Annuity Requirements

LOPES CASE MATERIALS & ARTICLES

Joseph A. Cipparone, What You Need to Know About Lopes v. DSS, CTNAELA Practice Update, Winter 2013

Here are some helpful software programs for estate planning and annuity calculations:
Form 706 (US Estate Tax Return) and Form 709 (US Gift Tax Return), OneSource Tax & Accounting Software, ThomsonReuters; Phone 800-331-2533; Fax 856-8059050; http://onesource.thomsonreuters.com/trusttax/estate
GEM706 and GEM709, Federal Gift and Estate Tax Returns, Gillette Estate Management Suite, 1920 Pyramid Peak, Loveland, CO 80538; Phone 888-GEMS706; www.gillettepublishing.com
NumberCruncher, Leimberg & LeClair, Inc., 144 West Eagle Road, Havertown, PA 19083; Phone 610-924-0515; Fax 610-924-0514, www.Leimberg.com
Here are some other Helpful Books & Articles Discussing Annuities
Susan Nobleman & Mark Dost, A Practical Guide to Issues in Connecticut Elder Law (LawFirst Publishing 2012)
Paul Czepiga & Brendan Daly, The Use of Medicaid Spousal Immediate Annuities in Connecticut, Conn. Lawyer, Aug-Sep 2012
Robert C. Anderson, Estate Planning with Nonqualified Annuities: Navigating the Labyrinth, 3 NAELA Journal, No. 2 at 119, 126 (2007)
BNA Tax Management Portfolios, especially Portfolio 522, Structured Settlements, Portfolio 805, Private Annuities and Self-Canceling Installment Notes; Portfolio 814, Estate and Gift Tax Issues for Employee Benefit Plans; and Portfolio 821, Federal Tax Issues of Employee Plan and Commercial Annuities.
Darlene Chandler, The Annuity Handbook (The National Underwriter Company, 4th ed. 2005)
Natalie Choate, Life and Death Planning for Retirement Benefits (Ataxplan, 7th ed. 2011); www.ataxplan.com
Julie Jason, The AARP Retirement Survival Guide (Sterling 2009)
John Olsen & Michael Kitces, The Annuity Advisor (The National Underwriter Company, 2nd ed. 2009)
Kate McEvoy, Connecticut Elder Law (ThomsonReuters 2010 ed.)
Irving Schloss & Deborah Abildsoe, Understanding TIAA-CREF (Oxford University Press 2000)