Resolution: Inherited annuities for minors should be withdrawn and reinvested rather than maintained in the original annuity structure.

- Two sons are beneficiaries of a $30,000 annuity from their grandmother
- The annuity was inherited, indicating the grandmother is deceased
- A five-year withdrawal period applies to the inherited annuity
- The parent is considering options for managing the inherited funds
- Inherited annuities are subject to specific distribution rules that differ from original owner rules