Taxation of employee annuities

What this document is

26 U.S.C. s. 403: Taxation of employee annuities is a state statute published by U.S. Government Publishing Office (govinfo.gov). It is one of the documents that insurance license exam questions are written from, including life & health practice questions. This page summarizes it and points to the official version, which is the text to rely on.

Sections cited in practice questions

Each practice answer shows the exact passage it comes from. These are sections of this document that questions cite, with a short excerpt from the source text.

• 26 U.S.C. § 403: subsection (a)(1) (Distributee Taxable Under Section 72)

  “(a) Taxability of beneficiary under a qualified annuity plan (1) Distributee taxable under section 72 If an annuity contract is purchased by an employer for an employee under a plan which meets the requirements of section 404(a)(2) (whether or not the employer deducts the amounts paid for the...”

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• Fair Credit Reporting Act - 15 U.S.C. § 1681a (Definitions)State statute
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