Brown, Jeffrey R.; Mitchell, Olivia S.; Poterba, James M.; … - In: National Tax Journal 52 (1999) n. 3, pp. 563-92
This paper explores the current tax treatment of non-qualified immediate annuities and distributions from tax-qualified retirement plans in the United States. First, we describe how immediate annuities held outside retirement accounts are taxed. We conclude that the current income tax treatment...