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Business purchase agreement
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agreement amount annual annuity contract annuity payments apply ASRS beneficiary benefit plan capital gain cash surrender value Comm corporation cost basis death benefit death proceeds decedent deferred compensation defined benefit defined contribution plan determined disability dividends earnings election employee employer contributions estate tax exceed excess exclusion allowance exempt gift tax grantor gross estate health insurance incidents of ownership income tax individual retirement account individual retirement plan insurance policy insurance protection insured's estate interest Internal Revenue Service investment IRC Sec Letter Ruling limit lump sum distribution marital deduction medical expense ment nonforfeitable ordinary income owner-employee participant partnership payable pension plan person ployee portion premium payments premiums paid profit sharing plan purchase qualified plan received refund requirements survivor annuity tax sheltered annuity tax-exempt tax-free taxable income taxpayer TC Memo term life insurance tion transfer for value trust