10/10/2011
The Fully Insured 412(e)(3) Plan
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The 412(e)(3) plan is a tax-qualified, defined benefit pension plan for business owners and their employees that may only be funded with annuities, or with a limited combination of life insurance and annuities. The plan's guarantees are inherent to the life insurance and/or annuity contracts that fund it, and are dependent on the claims-paying ability of the issuing life insurer. Therefore, it's important to work with a highly rated, financially stable insurance company when implementing these plans. Click here to read full article.
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