SOURCES & REFERENCES
Start with the source.
Official materials behind the site’s factual reference points—and a clear explanation of what each source supports.
Sources were consulted for this edition on September 10, 2026. These links provide context, not individual advice or an endorsement of any provider. Check current instructions before a decision or filing. Our practical checklists and hypothetical examples are explanatory tools, not findings issued by these authorities.
Investor.gov — Annuities
U.S. annuity fundamentals, insurer obligations, fees, and withdrawal considerations. Not a determination of foreign contract treatment.
Read the official sourceFINMA — Insurance supervision
The scope and approach of Swiss insurance supervision; not an endorsement of any product.
Read the official sourceIRS — U.S. citizens and resident aliens abroad
The general U.S. worldwide-income principle for citizens and resident aliens.
Read the official sourceIRS — What is foreign earned income?
Pension and annuity payments are not foreign earned income for the exclusion.
Read the official sourceIRS — Form 8938 and FBAR comparison
Separate filing systems, thresholds, and the listing of foreign-issued cash-value annuity contracts.
Read the official sourceIRS — Actuarial tables
Annuity valuation tables and their limitations. This is not an approval of private annuity tax strategies.
Read the official sourceInvestor.gov — International investing
General cross-border investment considerations, including exchange rates and access to information.
Read the official sourceFINMA — Insurance licensing
Swiss insurer licensing requirements. Authorization must be checked for the actual entity and activity.
Read the official sourceIRS — Tax treaties
Treaty benefits depend on the treaty, income, and residence; U.S. citizens and treaty residents face important limitations.
Read the official sourceInvestor.gov — Variable annuities
Variable-annuity concepts, including death benefits and payout choices, in a U.S. educational context.
Read the official source