On August 17, 2006, President Bush signed the
Pension Protection Act of 2006 into law. Specific provisions of the Act
provide incentives and exciting opportunities for annuities and long-term
care (“LTC”) planning. These provisions grant tax advantages for annuities
used to fund LTC premiums and LTC claim expenses. Beginning in 1999,
Guaranty Income Life was the first company to attach a tax-qualified
long-term care rider to a traditional annuity. With over eight years in
the marketplace, the AnnuiCare® combo solution is uniquely
positioned to help you and your clients benefit from the Pension
Protection Act.
Pension Protection Act points of interest:
Cash value withdrawals from non-qualified
annuities used to pay for LTC expenses, or HIPAA tax-qualified LTC
insurance premiums, will no longer be considered taxable income,
regardless of cost basis. (Note: The above provision takes effect
January 1,2010 and does not affect claims or withdrawals prior to
December 31, 2009.)
Qualified LTC insurance, under Section 7702B of
HIPAA, may be added to annuity contracts. The law even allows for
qualified LTC to be offered by adding riders to annuities issued after
December 31, 1996.
Benefits to AnnuiCare® policyowners:
Any LTC claims paid from AnnuiCare®’s
base policy will not be taxable effective January 1, 2010.
AnnuiCare®’s Extension of LTC Benefits
Riders will remain tax-qualified and benefits paid from the riders will
continue to be tax free to the owner.
What this means for AnnuiCare®:
All existing and new AnnuiCare® clients
will benefit.
Our three primary competitors–Genworth, Great
American and State Life–will be required to file amendments to their
combo products to make their existing LTC riders “qualifiein orderto
get the PPA’s new tax benefits.
Guaranty Income Life does not need to file
amendments.
The Pension Protection Act’s focus on tax benefits
for asset-based LTC solutions verifies their stature in the financial
services community. AnnuiCare® offers a tremendous opportunity
for you to make a difference in your clients’ financial future.