什麼是不合格的年金？
什麼是不合格的年金？
 Non-Qualified is a term generally used for non ERISA retirement plans or qualified plans. A life insurance company doesn't manufacture qualified products. Annuities, like life insurance, start out as non-qualified product lines not under the jurisdiction of ERISA. Non-qualified annuity payouts distribute basis tax free, whereas qualified annuity payouts are all taxable, even basis.
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