annuity insights - ressourcement（年金的见解u2014u2014ressourcement）.pdfVIP

ANNUITY INSIGHTS QUALIFIED LONGEVITY ANNUITY CONTRACT What is a QLAC? Effective July 1, 2014, the U.S. Treasury Department released the final regulations for the Qualified Longevity Annuity Contract (QLAC). The QLAC provides advisors with a new and unique tool for helping retirees hedge their longevity risk by deferring withdrawals on a portion of their Individual Retirement Account (IRA) assets. The regulations allow an IRA owner to direct the lesser of $125