Stretch NQ Annuities

I have a client who inherited a NQ Annuity. The Net proceeds were sent to her without a request from her to do so. Can she put the proceeds, and the amount withheld for taxes, into a Stretch NQ Annuity after she has cashed the proceeds check?



Normally the insurance company offers a stretch option or 5 year rule to the beneficiary. Distributing a lump sum without  other options is rare and should be looked into, since this distribution will now be taxable to the extent that the distribution exceeds the investment in the contract. Perhaps the client asked for a distribution without realizing it, but there is nothing that can done now unless client can document to the company that this distribution was an error for which the company alone was responsible.

There’s often no good solution to an inherited annuity.  If you take it all at once you’ll bunch the income.  If you stretch it out you’ll continue to incur the costs of the annuity and you’ll convert the future qualified dividends and capital gains to ordinary income.
The 5-year option is often a good compromise, though if the amount is modest some beneficiaries prefer to take it all at once for simplicity.
Bruce Steiner

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