412(e)3 Plan – Owner Retirement – Options for Plan

Investment Advisor set up a 412(e)3 plan for his client years ago. The client is retiring on 12/31/21 and dissolving the entity.

The client has been given several options:

1. Rollover to a new tax-qualified annuity
2. Rollover to an existing tax-qualified annuity
3. Transfer ownership to the participant

The client would prefer option #3, but is asking if this option would trigger a taxable event.

They understand that the money is taxable when they begin to take annuitized payments in the future.

Thank you –



It depends how #3 is done. Scroll down to Exit Strategies in the following link.
Life Insurance in a Qualified Retirement Plan (investopedia.com)
Suggest client request a detailed written explanation of all options from the plan.

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