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previous page Previous Page: Publication 571 - Tax-Sheltered Annuity Plans (403(b) Plans) - Tax-Free Rollovers
next page Next Page: Publication 571 - Tax-Sheltered Annuity Plans (403(b) Plans) - Worksheets
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taxmap/pubs/p571-024.htm#en_us_publink1000129495

Gift Tax(p16)


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previous topic occurrence Estate and Gift Taxes next topic occurrence

If, by choosing or not choosing an election, or option, you provide an annuity for your beneficiary at or after your death, you may have made a taxable gift equal to the value of the annuity.
taxmap/pubs/p571-024.htm#en_us_publink1000129496

Joint and survivor annuity.(p16)


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If the gift is an interest in a joint and survivor annuity where only you and your spouse have the right to receive payments, the gift will generally be treated as qualifying for the unlimited marital deduction.
taxmap/pubs/p571-024.htm#en_us_publink1000129497

More information.(p16)


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For information on the gift tax, see Publication 950, Introduction to Estate and Gift Taxes.
previous pagePrevious Page: Publication 571 - Tax-Sheltered Annuity Plans (403(b) Plans) - Tax-Free Rollovers
next pageNext Page: Publication 571 - Tax-Sheltered Annuity Plans (403(b) Plans) - Worksheets
 Use previous pagenext page to find additional occurrences of topic items.Index for this Publication