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Canada Mould Inspectors
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Private Annuity Agreement
Definition of
Private Annuity – A private annuity is a method of selling or
transferring an asset whereby the seller (“transferor” or “annuitant”)
sells or transfers the asset to the buyer (transferee) in exchange for the
buyer/transferee agreeing to make certain payments to the seller/annuitant
until the seller dies.
To qualify as a private annuity for U.S. tax purposes, in addition to
other requirements, the buyer (obligor to make the annuity payments) must
not be in the business of issuing annuities.
The basic essence of a private annuity is that a person, called the
“transferor,” transfers property or money to a second person or trust
(domestic of foreign), called the “transferee,” in exchange for the
transferee’s unsecured promise to pay a lifetime income to the transferor
.
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Other Mould Legal Forms:
[Tenant
Landlord Legal Notices]
[Private Annuity
Agreement] [Seller-Real-Estate
Buyer Disclosure] [Landlord's
Mould Disclosure to Tenant]
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