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General information

Final Regulation Summary from the IRS

  • Information for Healthcare and Nonprofit Organizations
  • Information for Public Schools

Contact us to get more information about the final regulations from a Voya representative.

These materials are not intended to be used to avoid tax penalties, and were prepared to support the promotion or marketing of the matter addressed in this document. The taxpayer should seek advice from an independent tax advisor.

Insurance products, annuities and retirement plan funding are issued by Voya Retirement Insurance and Annuity Company. Securities are offered through Voya Financial Partners, LLC (Member SIPC), One Orange Way, Windsor, CT, 06095-4774. Annuities may also be issued by ReliaStar Life Insurance Company, Minneapolis, MN. Variable annuities issued by ReliaStar Life Insurance Company are distributed by Voya Financial Partners, LLC. Only Voya Retirement Insurance and Annuity Company is admitted and issues products in the state of New York. All companies are members of the Voya® family of companies. Securities may also be distributed through other broker-dealers with which Voya Financial Partners, LLC has selling agreements. Insurance obligations are the sole responsibility of each issuing company. Products and services may not be available in all states. Products and services offered through the Voya® family of companies.