退休 阅读时间:4分钟

什么是年金?

提示: 仍然销售强劲. 2017年,投资者购买了192美元.10亿美元的年金合同. Most of this capital—$108 billion—went into fixed annuities.
资料来源:LIMRA 2018年

个人持有约2美元.2 trillion in annuity contracts; a tidy sum considering an estimated $9.所有类型的个人退休账户都持有2万亿美元.1

Annuity contracts are purchased from an insurance company. 作为交换, the insurance company makes regular payments to the buyer — either immediately or at some date in the future. These payments can be made monthly, quarterly, annually, or as a single lump-sum. Annuity contract holders can opt to receive payments for the rest of their lives or for a set number of years.

投资在年金上的钱会延后纳税. 当钱被取走时, the amount contributed to the annuity will not be taxed, 但收入将按正常收入征税. 年金没有供款限制.

年金主要有两种类型.

固定年金提供有保证的支出, usually a set dollar amount or a set percentage of the assets in the annuity.

Variable annuities offer the possibility to allocate premiums between various subaccounts. This gives annuity owners the ability to participate in the potentially higher returns these subaccounts have to offer. It also means that the annuity account may fluctuate in value.

Indexed annuities are specialized variable annuities. During the accumulation period, the rate of return is based on an index.

小事实: 小字. Since variable annuities give you the option to allocate your premium between various subaccounts, it’s important to read the prospectus before you invest.

年金有合同限制, 费用, 和费用, 包括帐务及行政费用, 基础投资管理费用, 死亡率和费用费用, 对可选福利收费. Most annuities have surrender 费用 that are usually highest if you take out the money in the initial years of the annuity contact. Withdrawals and income payments are taxed as ordinary income. 如果在59岁之前取款, a 10% federal income tax penalty may apply (unless an exception applies). The guarantees of an annuity contract depend on the issuing company’s claims-paying ability. Annuities are not guaranteed by the FDIC or any other government agency.

可变年金由招股说明书出售, which contains detailed information about investment objectives and risks, 以及费用和开支. You are encouraged to read the prospectus carefully before you invest or send money to buy a variable annuity contract. The prospectus is available from the insurance company or from your financial professional. Variable annuity subaccounts will fluctuate in value based on market conditions, and may be worth more or less than the original amount invested when the annuity expires.

案例研究:Robert’s Fixed Annuity

罗伯特是一位52岁的企业主. He uses $100,000 to purchase a deferred fixed annuity contract with a 4% guaranteed return.

Over the next 15 years, the contract will accumulate tax deferred. By the time Robert is ready to retire, the contract should be worth just over $180,000.

At that point the contract will begin making annual payments of $13,250. Only $7,358 of each payment will be taxable; the rest will be considered a return of principal.

这些钱将伴随罗伯特的余生. Assuming he lives to age 85, he’ll eventually receive over $265,000 in payments.

罗伯特的年金可能有合同限制, 费用, 和费用, 包括帐务及行政费用, 基础投资管理费用, 死亡率和费用费用, 对可选福利收费. His annuity also may have surrender 费用 that would be highest if Robert took out the money in the initial years of the annuity contact. Robert’s withdrawals and income payments are taxed as ordinary income. 如果他在59岁半之前取款, a 10% federal income tax penalty may apply (unless an exception applies).

两个阶段

Deferred annuity contracts go through two distinct phases: accumulation and payout. During the accumulation phase, the account grows tax deferred. 当它到达支付阶段, it begins making regular payments to the contract owner — in this case annually.

图表
  1. 投资公司学会,2018

The content is developed from sources believed to be providing accurate information. The information in this material is not intended as tax or legal advice. It may not be used for the purpose of avoiding any federal tax penalties. 请咨询法律或税务专业人士 for specific information regarding your individual situation. This material was developed and produced by 消费品 Suite to provide information on a topic that may be of interest. 消费品, 有限责任公司, 与指定的经纪自营商无关, 国家或美国证券交易委员会注册的投资咨询公司. 所表达的意见及 所提供的材料仅供一般参考, and should not be considered a solicitation for the purchase or 出售任何证券. 版权所有2021 消费品套件.

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