§ 72(s)(7)

change treated as holder's death

UNDECIDED

0 of 2 settled

  1. 1

    § 72(s)(7)

    ALL OF
    “in the case of a holder of an annuity contract which is not an individual,”
    “if there is a change in a primary annuitant (as defined in paragraph (6)(B))” needs Step 2 is primary annuitant UNDECIDED
  2. 2

    § 72(s)(6)(B)

    is primary annuitant

    ALL OF
    “the individual, the events in the life of whom are of primary importance in affecting the timing or amount of the payout under the contract.”