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contingent annuity

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contingent annuity
A series of payments scheduled to begin at the time of a specified event. For example, an individual's death may set in motion an annuity payable to a designated person or organization.
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According to Example 5, if any amount of the annuity could be payable to a grantor's estate, the value of that contingent annuity interest had to reduce the amount of the grantor's retained trust value.
When to use a "zeroed out" GRAT by Boffa, Alane L. / The Tax Adviser
Further, the court distinguished this case from Walton because the contingent annuity was payable to the grantor's estate when the grantor died.
Seventh Circuit affirms GRAT contingent spousal annuity not exempt ... by Kautter, David J. / The Tax Adviser
The power to revoke retained by the grantor should prevent the spousal contingent annuity from being a completed gift for gift tax purposes.
IRS takes position that GRATs cannot be zeroed out by Coplan, Robert B. / The Tax Adviser
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