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Variable Insurance Contract Rulings Describe Investor Control, Diversification Issues  


Author:  F. Roy Sedore.


Source: Volume 24, Number 03, Spring 2007 , pp.249-252(4)




Journal of Taxation of Investments

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Abstract: 

In January 2007, the IRS issued two rulings, one a private letter ruling (PLR 200701016), the other a Revenue Ruling (Revenue Ruling 2007-7), regarding the investor control rules applicable to variable insurance contracts.

Keywords: 

Affiliations:  1: Baker & McKenzie LLP.

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