立即与. 延期支付年金

Despite not being as well known as some other retirement tools, annuities account for 6% of all assets earmarked for retirement. 大约2美元.6 trillion in assets, annuities hold more funds than Roth IRAs.¹

年金是与保险公司签订的合同. 换取一笔或一系列的保险费, the insurance company agrees to make regular payments to the contract holder. The funds held in an annuity contract accumulate tax deferred.

For individuals interested in accumulating retirement assets, annuities can be attractive because they are not subject to contribution limits, 不像大多数其他递延税收的工具. 换句话说, retirement-minded individuals can set aside as much money as they would like into an annuity.

两个阶段

Annuity contracts pass through two distinct phases: accumulation and payout. 在积累阶段, the funds accumulate until the annuity contract reaches its payout date. 当时, the total will either be paid out as a lump sum or as a series of payments over a period that can stretch as long as the account holder's life.

The funds attributed to the initial premium will not be taxed, but any earnings on those funds will be taxed as regular income.

即时年金

As its name implies, an immediate annuity is structured to provide current income. 在支付初始保险费后, 个人有固定收入, 哪些可以延期到12个月. The funds remaining in the contract accumulate on a tax-deferred basis. And only that portion of each payment attributable to interest is subject to taxes; the rest is treated as a return of principal.

This article is for informational purposes only and is not a replacement for real-life advice, 所以一定要咨询你的税务, 法律, and accounting professionals before modifying your tax strategy.

延期年金

It is also possible to purchase an annuity contract that defers payout until a specific date in the future. The premiums you pay to a deferred annuity accumulate and earn interest during the accumulation phase. The annuity holder determines the amount of payments and when the payouts begin, 通常是在退休后. With a deferred annuity, the earnings credited to your contract are taxed when they are withdrawn.

年金有合同限制, 费用, 和费用, 包括帐费和管理费, 基础投资管理费, 死亡率和费用, 以及可选福利的收费. Most annuities have surrender 费用 that are usually highest if you take out the money in the initial years of the annuity contract. Withdrawals and income payments are taxed as ordinary income. 如果在59岁半之前提款, 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.

可变年金按招股说明书出售, which contains detailed information about investment objectives and risks, 还有收费和开支. 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 if the annuity is surrendered.

For retirement-minded investors, annuities have some attractive features that may be worth exploring. Annuities also have certain limitations and expenses that need to be considered before committing to a contract.

1. 这里.org, 2022

The content is developed from sources believed to be providing accurate information. The information in this material is not intended as tax or 法律 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 消费品套件 to provide information on a topic that may be of interest. FMG Suite is not affiliated with the named broker-dealer, 国家或证券交易委员会注册的投资咨询公司. 所表达的意见和 所提供的资料仅供一般参考, and should not be considered a solicitation for the purchase or 出售任何证券. 版权 消费品套件.