annuity

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annuity:

see insuranceinsurance
or assurance,
device for indemnifying or guaranteeing an individual against loss. Reimbursement is made from a fund to which many individuals exposed to the same risk have contributed certain specified amounts, called premiums.
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References in periodicals archive ?
Corporate tax partner Neil Pearson provided specialist advice on tax aspects of the investment.
It examines the full range of tax aspects, consequences, and considerations of bankruptcy and nonbankruptcy restructuring of financially troubled businesses, including the corporation's initial tax payment and reporting obligations, the claims resolution process, and the payment and discharge of tax claims under a confirmed Chapter 11 plan.
The regulations warn that "depending on the circumstances, satisfaction of the minimum requirements may not be dispositive if the taxpayer's participation in the tax shelter lacked significant business purpose, if the taxpayer claimed benefits that are unreasonable in comparison to the taxpayer's investment on the tax shelter, or if the taxpayer agreed with the organizer or promoter of the tax shelter that the taxpayer would protect the confidentiality of the tax aspects of the structure of the tax shelter.
The firm was asked to advise on the tax aspects of the sale.
Because of the type of clients its members serve, NSPA is in a unique position to address how the tax aspects of the fiscal year 1992 federal budget will affect mainstream America.
Westen managed all administrative, financial, and tax aspects related to the acquisition and operations of the fleet.
Tax partner Alexandre Ippolito and associate Marcus Schmidbauer advised on the tax aspects.
Silver and Goldstein's session addressed post-divorce payouts, alimony, structured equitable distributions, cohabitation, the warning signs of a divorce and the tax aspects of divorce.
Pinsent Masons' team advised on the tax aspects of the AA's pounds 6.
It includes discussions of the tax aspects of legal fees in connection with class action cases, cases in which a plaintiff dies prior to reaching a settlement or obtaining a judgment, whether settlements and judgments are treated as wages for employment tax purposes, and the treatment of stock options and deferred compensation in divorce.
Bob Petersen, CPA, posted the following general summary regarding the sales tax aspects of software sales.
Thus, the regulations require disclosure of a transaction if the taxpayer (1) has a binding obligation or a non-binding understanding with another party not to disclose any tax aspects of a transaction and (2) claims a tax benefit on its return in respect of the transaction.