husband inherited two NQ accounts as benef from his wife.

You had mentioned the 2013 IRS PLR that the beny is already the owner of the account.

The two accounts have death benefits on them higher than the cash value.

Both Midland and Brighthouse will not transfer the death benefit unless he takes the full transfer of the death benefit.

If he chooses the spousal cont. they will only continue with the cash value and the death benefit will be available for the kids.

Question:
1. Under the 2013 PLR does he have to do the spousal cont.

or…

2. Is he allowed to 1035 the death benefit without doing the spousal continuance?
If so, both Midland and Brighthouse want to see the IRS ruling that says he can do this?

thank you,
Douglas
(have a safe and wonderful Memorial weekend)