Evaluation
If an annuity meets all of the conditions for transfer evaluation, then you must evaluate the annuity. The handout Annuity Transfer Evaluation (PDF) provides the steps of the evaluation process.
Step 1: Determine whether the annuity was issued by a commercial issuer.
Step 2: Determine if the annuity issues periodic payments in equal amounts that are not deferred.
Step 3: Determine if the annuity is actuarially sound.
This section discusses these steps in detail.
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Transfer Evaluation - Evaluation Method 1