lifetime Income VA, zero cash value, IRA

Client had a Jackson lifetime income variable annuity IRA. Cash value went to zero last year. She will continue to receive her lifetime income benefit. She has other IRA’s.

question:

  1. Even though there is no value to the IRA annuity, can the lifetime income benefit count towards her RMD for her other IRA accounts?

Thank you,

Douglas

 



Even though the cash value is 0, the lifetime income benefit has an actuarial value that only the insurance company can calculate. The RMD for the annuity is based on this actuarial value. Once the taxpayer is informed of the RMD for the annuity and already knows the RMD for the other IRAs, the total RMD can be aggregated in any combination between the two.

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