GroundRules
Tex. Insurance Code § 102.152: TREATMENT OF ANNUITY AS CHARITABLE GIFT ANNUITY; ESTOPPEL.
Where this section sits in the code
- INSURANCE CODE
- TITLE 2. TEXAS DEPARTMENT OF INSURANCE
- SUBTITLE B. DISCIPLINE AND ENFORCEMENT
- CHAPTER 102. CHARITABLE GIFT ANNUITIES
- SUBCHAPTER D. EFFECT OF CHARITABLE GIFT ANNUITY IN LITIGATION AND CERTAIN OTHER PROCEEDINGS
In any litigation or other proceeding brought by or on behalf of a donor or the donor's heirs or distributees, an annuity that the donor has treated as a charitable gift annuity in a filing with the United States Internal Revenue Service shall be considered to be a charitable gift annuity issued by a charitable organization, as described by Subchapters A and B and Section 101.053(b).
Added by Acts 2001, 77th Leg., ch. 1420, Sec. 11.015(a), eff. Sept. 1, 2001.
Collected 2026-08-27T01:47:21Z. Source file · JSON