I have a client who passed and left a NQ annuity to his girlfriend.

She wants to do a 5yr deferral

Midland Annuity death claims state they never allowed a 5yr deferral with their claim department.

I told them that this is an IRS ruling that they should have to comply.

I guess I was wrong, since they stated to send them the IRS ruling?

Is there an IRS ruling that specifies annuity companies to offer the 5yr deferral and don’t have the option to decide if they will or won’t allow it.?

Thank you
Douglas