1. (Black’s Law Dictionary)
2. Ins. Code Section 782
3. Ins. Code Section 783
4. Ins. Code Section 783.5
5. Ins. Code Section 784
6. Civil Code Section 38-41
7. CC Code Section 38
8. CC Code Section 39
9. CC Code Section 40
10. CC Code Section 41
11. Calif. Civil Code 38 & 39
12. Cal. Ins. Code 789.8
13. CIC Section 10127.11
14. CIC Section 1027.12
15. CIC Section 787(k)
16. Black’s Law Dictionary Fourth Ed.
17. State of Calif. Dept. of Ins. Living Trust Mills, 12.01.01
18. CIC Sections 17299 &17500
19. CIC Section 791 & sequential portions
20. CIC Section 791.03
21. CIC Section 787
22. CIC Section 787(a)
23. CIC 1725.5
24. Annuities Answer Book, Adney, Mckeever III and Seymon-Hirsch, Aspen Publications.
25. Variable Annuity Research and Data Service [VARD]
26. Annuities Answer Book, 2004 Cumulative Supplement.
27. Annuities Answer Book
28. SEC v.Variable Annuity Life Ins. Co., 359 US 85 (1959)
29. Otto v.Variable Annuity Life Ins. Co., 814 F.2d 1127 (7th Cir, 1986), cert. denied, 486 US 1026 (1988); Associates in Adolescent Psychiatry v. Home Life Ins. Co., 729 F. Supp. 1162 (N.D. Ill. 1989) summary judgment granted.
30. SEC v. United Benefit Life Ins. Co., 387 US 202 (1967)
31. Otto v. Variable Annuity Life Ins. Co. (814 F2d 1127 [7th Cir. 1986]
32. Malone v. Addison Ins. Marketing, Inc., 225 F. Supp. 2d 743 (W.D. Ky. 2002)
33. http://www.sec.gov/omvestpr/pubs/vaammty.htm
34. http://www.nasd.cp,.alert_02-01.htm
35. CIC Section 10127.10
36. A Producer’s Guide to Variable Annuities 2003, Life Insurance Selling
37. Code Section 4974(c)
38. H.E.Rep. No. 83-1337, 83rd Cong., 2d Sess. 11, (1954)
39. Treas. Reg. § 1.72-2(a)(1)
40. Code Section 72(s)
41. Northern Trust Co v. United States, 389 F.2d 731, 733 (7th Cir. 1968)
42. Iglehard v. Commissioner, 174 F2d 605 (7th Cir. 1949)
43. Treas. Reg. § 1.172-14(a)
44. Cohen v. Commission, 39 T.C. 1055, 1063 (1963)
45. Code Section 104(a)(3)
46. Code Section 72c)(4)
47. Treas. Reg. § 1.72-4(b)(1)
48. Code Section 72(s)
49. IRC § 72(s)(6)(A)
50. IRC § 72(s)(7)
51. IRC § 72(s)(3)
52. IRC § 72(u)(1)
53. IRC § 817(h)(1)
54. Treas. Reg. § 1.817-5(b)(1)(ii)
55. Treas. Reg. § 1.817-5(f)(2)(i)
56. Rev.Ru. 2003-92, 2003-2 CB 350, and several other rulings and court decisions.
57. Rev.Rul. 2003-91, 2003-2 CB 347
58. Rev.Rul. 82-54 (1982-1 CB 11)
59. Rev.Rul. 2003-92, 2003-2 CB 350 Ltr.Rul. 200244001 (May 2, 2002)
60. Treas.Reg. § 1.817-5(a)(1) and other Revenue Rulings
61. Ltr.Rul. 9120024 9Feb. 20, 1991)
62. Ltr. Rul. 9115023 (1/14/91) and Ltr.Rul. 9009047 (12/5/89)
63. IRC § 72(u)(1)(B)
64. IRC § Section 72(u)(1)
65. Ltr.Rul. 9009047 (Dec. 5, 1989)
66. Section 10168-10168.92
67. CIC 10168.1
68. CIC 10168.1(a)
69. CIC 10168.1(b)
70. CIC 10168.1(c)
71. CIC 0168.1(d)
72. CIC 10168.2.(a)
73, CIC 10168.1
74. CIC 10165.25(d)
75. CIC 19168.25(e)
76. CIC 10168.3
77. CIC 10168.4
78. CIC 10168.5
79. CIC 10168.6
80. CIC 10168.7
81. CIC 10168.8
82. CIC 10168.9
83. IRC §§ 72(e)(4)(A), 72(e)(4)(C)
84. IRC § 72(e)(6)
85. IRC § 72(e)(1); Treas.Reg. § 1.72-11
86. Treas.Reg. § 1.72-2(b)(2)
87. IRC § 72(e)(5)(E)(ii)
88. Rev.Rul. 61-201, 1961-2 CB 46 and Cohan v. Colmmissioner, 39 F.2d 540 (2d Cir. 1930)
89. Rev.Rul. 69-102, 1969-1 CB 32
90. IRC § 72(e)(4)(C)
91. Lucas v. Earl, 281 US III (1930)
92. IRS § 72(e)(3)(A)
93. Ltr.Rul. 200313016 (Mar. 28, 2003)
94. IRC § 72(e)(11)(A)(ii)
95. Ltr.Rul. 200243047 (July 30, 2002)
96. Ltr.Rul 200313016 (Mar. 28, 2003)
96A. under Code Section 1012(a).
97. IRC § 1014(b)(9)
98. Ltr.Rul. 200022003 (Dec. 9, 1999)
99. IRC § 691(c)
100. IRC § 72(e)(4)(A)
100A. Section 72(q)
101. Treas.Reg. §§1.72-1(b), 1-72-2(b)(3)
102. Ltr.Rul.2003050108 (Oct. 24, 2002)
103. Ltr.Rul.200313016 (Mar. 28, 2003)
104. Treas.Reg. § 11.172-2(b)(3)
105. IRC § 72(c)(1)
106. Treas.Reg.§ 1.72-9 (Tables I-VIII)
107. Treas.Reg. § 1.72-5(d)
108. IRC § 72(c)(2)
109. IRC § 72(e)(5)(E)
110. Treas.Reg. § 1.72-5(b)(2)
111. IRC §§72(e)(1)(B), 72(e)(2)(A)
112. Treas.Reg. §§ 1.72-2(b)(3), 1.72-4(d)(3)
113. Ltr.Rul. 200305018 (Oct.24, 2002) & subsequent similar rulings.
114. Treas.Reg. §1.72-11(f)
115. IRC § 72(h); Treas. Reg. § 1.72-12
116. IRC §72(b)(3), 72(b)(4)
117. Dictionary of Ins. Terms, 3rd Ed
118. IRC § 501(m)(5)
119. IRC §514(c)(5)(B)-(C)
120. IRC § 170(f)(10)(D)
121. Treas.Reg. §§ 1.170A-1(d)(2), 1.101-2(e)(1)(iii)(b)(2), 20.2031-7
122. Treas.Reg.§ 1.1011-2(c)
123. IRC § 1001
124. First Natl. Bank v Commisioner, 309 F.2d 587 (8th Cir. 1962)
125. IRC § 72(g)(1), 72(g)(2)
126. IRC § 72(g)(3)
127. IRC § 72(e)(4)(C)(i)
128. Code Section 72(e)(4)(C)
129. IRC § 72(e)(4)(C) (iii)
130. IRC § 10419(a)
131. Treas.Reg. § 25.2511-11(h)(8)
132. IRC § 2503(b)(2)
133. IRC § 2033, 2039
134. IRC § 1014(b)(9)(A); Rev.Rul. 79-335, 1979-2 CB 292
135. Treas.Reg.§ 1.1001-1
136. Cottage Savings Assoc. v. Commissioner (499 US 554 (1991)
137. Ltr Rul 8515063, 8310033 and Ltr Rul 8746052, and Treas Reg 1.1002-1(d)
138. 2002-45 IRB 812
139. e.g., Treas.Reg. § 1.1002-1(a), (b), (c
140. IRC § 1035(a(3); Treas.Reg. § 1.1035-1
141. IRC § 1035(b)(2)
142. Rev. Ruling 92-95, 1992-2 CB 43
143. Ltr. Rul. 9017062 (Jan. 31 (1990)
144. Rev. Rul. 68-235, 1968-1 CB 360
145. Ltr.Rul. 2000022033 Mar. 3, 2000
146. IRC § 1275(a)(1)(B); Treas.Reg. § 1.1275-1(k)(1)
147. Treas.Reg. § 1.1002-1(d)
148. Rev. Rul. 2002-75 (2002-2 CB 812)
149. Ltr. Rul. 8810010 (Oct. 29, 1987)
150. Rev.Rul.68-235, 1968-1 CB 360
151. IRC §§ 1035(d)(1), 1031(b), 1031(c); Treas Reg. § 1.1031(b)-1(a)
152. Tech, Advice Memo. 8905004 (Oct. 17, 1998)
153. Rev.Rul. 85-159, 1985-2 CB 29
154. Ltr.Rul. 9442030 (July 26, 1994) and other prior rulings
155. Code Section 1041
156. IRC § 1035(a)(3)
157. Ltr.Ruls. 200323012 (Feb. 20, 2003), and similar rulings in 2002 and 2 rulings in 1996
158. Ltr.Rul. 200243047 (July 20, 2002)
159. Conway v. Commissioner 111 T.C. 350 (1998)
160. Revenue Ruling 2003-76
161. Code Section 72(q)(2)
162. IRC § 1035(a)(3)
163. IRC § 1035(a)(1)
164. IRC § 1035(a)(2)
165. Treas.Reg. § 1.103(b)-1(c)
166. Code Section 1001
167. Ltr.Rul. 8442010 (July 3, 1984)
168. IRC § 72(s)(7)
169. Revenue Ruling 92-43 (1992-1 CB 288)
170. Ltr.Rul. 9335054 & 90442030
171. CIC 10509.2(a)
172. CIC 10509.3
173. CIC 10509.4
174. CIC 10509.5.
175. CIC 10509.6
176. CIC 10509.7. (a)
177. CIC 10509.8
178. CIC 10509.9.
179. IRC § 403(b)(1)(A)
180. IRC § 457(e)(1)(A)
181. IRC § 401(k)(4)(B)(ii)
182. IRC § 401(a); 457(g)
183. IRC § 401(f)
184. IRC § 414(i)
185. IRC § 414(j)
186. IRC § 817(e)
187. IRC § 72(u)(3)(B)
188. IRC § 72(u)(3)(E)
189. IRC § 401(a); 457(g)(1)
190. IRC § 401(g)
191. IRC § 401(g)
192. Treas.Reg. § 1.401-9(b)
193. Treas. Reg. § 1.401-9(b)(1)(1)(i)
194. Section 402(a)
195. IRC § 412
196. IRC § 412(i)
197. Code Section 401(g)
198. Treasury Regulations Section 1.403(b)-2
199. under Code Section 402(g)
200. Code Section 415
201. CodeSection 401(a)(9)
202. RevenueRuling 90-24 [1990-1 CB 97]
203. IRC § 511(a)(2)
204. IRC § 514
205. PBGC Reg. § 4041.27
206. Treas.Reg. § 1.401(a)-1(a)(2)
207. IRC § 401(g)
208. Treas.Reg. § 1.402(a)-1(a)(2)
209. IRC §403(a)
210. Treas.Reg. § 1.411(d)-4
211. IRC § 401(a)(9)
212. IRC §401(a)(9)
213. Treas.Reg. § 1.401(a)(9)
214. IRC § 72 (c)(4)
215. Treas.Reg. § 1.401(a)(9)
216. Treas.Reg. § 1.401(a)(9)-6, A-14
217. IRC § 408A(c)(5)
218. IRC § 401(a)(11)(B)(iii)
219. Code Section 72
220. CodeSection 72(t)(2)(A)(iv), Q&A of Notice 89-25 (1989-1 CB 662, Rev.Rul.2002-62(2002-CB 210), Ltr. Rulings 200432024, 200432021, 200432023, Treas.Reg. Section 1-401(a)(9)-9,A-1, or A-3.
221. IRC § 402(a); 403(b)(1)
222. IRC § 414(1)(1); ERISA § 208
223. IRC § 401(a)(31), 403(b)(10)
224. IRC § 402(c)(3), 408(d)(3)(A)
225. IRC § 402©(4); Treas.Reg. § 1.402(c)-2
226. IRC § 3405(c)(2)
227. Code Section 72(p)
228. IRC § 72(p)(2)(A
229. IRC § 72(p)(2)(B)(ii)
230. under Code Section 401(a)(9
231. under Code Section 401(a).
232. IRC § 408(a)(1)
233. IRC § 219(b)(5)