445 / 507
Chapter 10: RMD Rules for “Annuitized” Plans
445
an immediate annuity) while preserving investment upside potential and capital access (like a
nonannuity). Also, some annuity contracts sold today are combined with “long term care” benefits,
so the annuity payout increases if the contract holder goes into a nursing home. Can a contract
with that type of rider be purchased inside an IRA? The hybrids will challenge the IRS, plan
administrators, and practitioners, as they try to figure out which set of rules governs each product.