SEPPs, non-qualified annuities and Ruling 2002-62

L1: SEPPs, non-qualified annuities and Ruling 2002-62Does anyone have the definitive answer as to whether Ruling 2002-62 applies to SEPPs from non-qualified tax deferred annuities or if the old rules still apply?2003-02-09 12:46, By: Beachbum, IP: [127.0.0.1]
L2: SEPPs, non-qualified annuities and Ruling 2002-62Based on Rev. Rul. 2002-62, Section 1.01 it does not apply to non-qualified tax-deferred annuities. When I talked to the IRS, they stated that 72(q) decisions were made in a different department.With that said, if you are looking for a “definitive answer” you”ll have to apply for a PLR since it was only PLRs that extended IRS Notice 89-25 from qualified to non-qualified plans.
2003-02-09 12:57, By: Gfw, IP: [127.0.0.1]