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taxmap/pubs/p571-023.htm#TXMP3d4daf39 Gift Tax(p14)

Estate and Gift Taxes

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/p571-023.htm#TXMP313c48e8 Joint and survivor annuity.(p14)

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/p571-023.htm#TXMP658264e4 More information.(p14)

For information on the gift tax, see Publication 950, Introduction to Estate and Gift Taxes.

Previous Page:  Publication 571 - Tax-Sheltered Annuity Programs for Employees of Public Schools and Certain Tax-Exempt Organizations - Tax-Free Rollovers Next Page:  Publication 571 - Tax-Sheltered Annuity Programs for Employees of Public Schools and Certain Tax-Exempt Organizations - Worksheets Use   to find additional occurrences of topic items.