Chapter A. GENERAL INSTRUCTIONS

• Jurisdiction: Washington

A. GENERAL INSTRUCTIONS

1. Introduction. The term "annuity" includes one or more payments extending over any period of time. The payments may be equal or unequal, conditional or unconditional, periodic or sporadic. The following are examples of contracts (but not necessarily the only forms of contracts) for annuities that must be included in the gross estate:

(a) A contract under which the decedent immediately before death was receiving or was entitled to receive, for the duration of life, an annuity with payments to continue after death to a designated beneficiary, if surviving the decedent;

(b) A contract under which the decedent immediately before death was receiving or was entitled to receive, together with another person, an annuity payable to the decedent and the other person for their joint lives, with payments to continue to the survivor following the death of either;

(c) A contract or agreement entered into by the decedent and his/her employer under which the decedent was receiving, or was entitled to receive, an annuity payable to the decedent for life and after the decedent's death to a designated beneficiary, if surviving the decedent;

(d) A contract or agreement entered into by the decedent and his/her employer under which, at the decedent's death...