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Annuity and Life Insurance Glossary

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Accumulation phase - The period of time prior to annuitization.

Annuitant - A person who receives benefit payments from an annuity.

Annuitize - A method of receiving annuity benefits through a series of income payments for life or some other defined period of time.

Annuity - A contract with a life insurance company which guarantees an income for life or some other defined period in exchange for premiums you pay.

Back-end load - Company expenses that are charged at the time benefits begin.

Beneficiary - When provided in a contract, the person who receives benefit payments if the annuitant dies.

Contractholder - A person who pays premiums for an annuity. Often the same person as the annuitant.

Death benefit - A provision in certain annuity contracts that pays the beneficiary when the annuitant dies before the payout phase begins.

Deferred annuity - A contract that begins the payout phase at some future date.

Equity-indexed annuity - A contract that combines a guaranteed minimum interest rate with earnings linked to the performance of an external stock or bond index.

Fixed rate annuity - A contract that specifies your funds will earn a specified interest rate and guarantees a return on your premium.

Flexible premium annuity - A contract in which the amount of each premium payment you make can vary.

Front-end load - Company expenses that are charged at the beginning of a premium payment period.

Free look - A period specified in the contract (such as 10 days) during which you can decide whether to keep an annuity or return it for a full refund of your premium. Your free-look period is 20 days when you buy an annuity contract to replace one you already had.

Guaranteed interest rate - A minimum rate of interest specified in a fixed annuity. The actual rate the insurance company credits your contract at any given time may be higher but can never be lower.

Immediate annuity - A contract that begins the payout phase within one year after you pay the single premium.

Level premium annuity - A contract in which the amount of each premium payment you make stays the same.

Loan provision - A feature in certain annuity contracts that allows you to borrow up to a specified percentage of the value. Contract loans are usually subject to taxes.

Morality Tables - Statistics that project ones life expectancy based on many variables.

Payout phase (also called the annuity phase) - The period of time when benefit payments are being made to the annuitant.

Premium - The money you pay to fund an annuity contract.

Refund Annuity - Refunds part or all of the premiums paid if the insured dies before the start of the liquidation period.

Surrender charge - A fee the insurance company will charge you if you cash in (surrender) an annuity before the payout phase begins, or if you make a withdrawal larger than specified in the contract.

Variable annuity - Traditionally, a contract with no minimum guarantee (some newer products do include guarantees). Because the benefit amount depends on the insurance company's investment gains or losses, you share some part of the investment risk with the insurer.

Withdrawal privilege - A provision in many annuity contracts that allows you to withdraw an amount less than the surrender value, without paying a surrender charge. Any withdrawal may be subject to taxes and penalties.

Annuities and Senior Citizens

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Annuity sales to senior citizens have significantly increased in recent years. However, as annuity sales have risen, so has a sense of confusion among consumers. This is due, in part, to questionable or deceptive sales practices employed by companies and agents looking to take advantage of uninformed consumers. It is extremely important, when considering whether or not to buy an annuity, to take the necessary precautions in order to make an informed decision that is best for you.

What is an Annuity? An annuity is a contract in which an insurance company makes a series of income payments at regular intervals in return for a premium or premiums you have paid. Annuities are most often bought for future retirement income, and can pay an income that can be guaranteed to last as long as you live.What are the Different Kinds of Annuities? There are several types of annuities, all of which carry varying levels of risk and guarantees. To get the most out of an annuity, it is imperative that you know the different options available to you, as well as the benefits each type provides.

Single Premium Annuity: An annuity in which you pay the insurance company only one premium payment.

Multiple Premium Annuity: An annuity in which you pay the insurance company multiple premium payments.

Immediate Annuity: An annuity in which you begin to receive income payments no later than one year after you pay the premium.

Deferred Annuity: An annuity in which you begin to receive income payments many years later.

Fixed Annuity: An annuity in which your money, less any applicable charges, earns interest at rates set by the insurance company or in a way specified in the annuity contract.

Variable Annuity: An annuity in which the insurance company invests your money, less any applicable charges, into a separate account based upon the risk you want to take. The money can be invested in stocks, bonds or other investments. If the fund does not do well, you may lose some or all of your investment.

Equity-Indexed Annuity: A variation of a fixed annuity in which the interest rate is based on an outside index, such as a stock market index. The annuity pays a base return, but it may be higher if the index increases.

Is an Annuity Right for You?To find out if an annuity is right for you, think about what your financial goals are for the future. Analyze the amount of money you are willing to invest in an annuity, as well as how much of a monetary risk you are willing to take. You shouldn’t buy an annuity to reach short-term financial goals. When determining whether an annuity would benefit you, ask yourself the following questions:

How much retirement income will I need in addition to what I will get from Social Security and my pension plan?

Will I need supplementary income for others in addition to myself?

How long do I plan on leaving money in the annuity?

When do I plan on needing income payments?

Will the annuity allow me to gain access to the money when I need it?

Do I want a fixed annuity with a guaranteed interest rate and little or no risk of losing the principal?

Do I want a variable annuity with the potential for higher earnings that aren’t guaranteed and the possibility that I may risk losing principal?

Understand the Product You are Buying: When it comes to annuities, inappropriate sales practices can occur in many ways and come from a variety of sources. Anyone can be a victim, but senior citizens remain a prime target. Here are a few ways to protect yourself: Always review the contract before you decide to buy an annuity. Terms and conditions of each annuity contract will vary. You should understand the long-term nature of your purchase. Be sure you plan to keep an annuity long enough so the charges don’t take too much of the money you invest. Compare information for similar contracts from several companies. Comparing products may help you make a better decision. Ask your agent and/or the company for an explanation of anything you don’t understand. Remember that the quality of service you can expect from the company and the agent should be an important factor in your decision.

Verify that the company and agent are licensed. In order to sell life insurance in your state, companies and agents must be licensed. To confirm the credibility of a company or agent, contact your state insurance department. Check the company’s credit rating. Legitimate insurers have their “creditworthiness” rated by independent agencies rating is a sign of a company’s strong financial stability. You can check a company’s rating online or at your local library.

The proof is in the paperwork. As you complete your research and decide to purchase a particular policy, it’s important to keep detailed records. Get all rate quotes and key information in writing. Once you’ve made a purchase, keep a copy of all paperwork you complete and sign, as well as any correspondence, special offers and payment receipts.

Avoid Being Fooled by Deceptive Sales Practices Watch for the following red flags, which serve as warnings of possible deceptive sales practices:

High-pressure sales pitch. If a particular group or agent has contacted you repeatedly, offering a “limited-time” deal that makes you uncomfortable or aggravated, trust your instincts and steer clear.

Quick-change tactics. Skilled scam artists will try to prey on your “time fears.” They may try to convince you to change coverage quickly without giving you the opportunity to do adequate research.

Unwilling or unable to prove credibility. A licensed agent will be more than willing to show adequate credentials.

Remember, if it seems too good to be true, it probably is!

How to Get Rid of a Bad Annuity

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If you own a deferred annuity, variable annuity, or an equity-indexed annuity that you no longer want or need, you have several options. The best solution will depend on three things: how long you've owned the annuity, the amount of the surrender charge and the tax consequences of cashing out.

Surrender charges. If you still have several years to go before the surrender period expires, it's best to sit tight. In most cases, it's not worth paying a surrender fee just to find a new investment. Most deferred annuities let you withdraw up to 10% of your balance or initial investment each year without a surrender charge. That may provide you with sufficient retirement income while the clock runs down on your surrender period.

If the surrender period is almost over and the surrender charge is dwindling, it may be time to jump ship, even if it means taking a small hit to get out. Moving your money to a company such as Vanguard or Ameritas that offers annuities with low annual fees and better investment choices could save you money in the long run.

Tax consequences. If you own the annuity inside an IRA or other retirement account, you can cash it out and reinvest the money without a tax hit as long as it stays in the account. Any money that you withdraw from a retirement account (other than a Roth IRA) is taxed at your regular income-tax rate.

If you own an annuity outside of a retirement account and you cash it out, you will owe taxes on any earnings at your regular income-tax rate, not the lower capital-gains rate reserved for most other investments. The part of the payout that represents a return of your initial investment would be tax-free. However, you can postpone your tax bill by using a tactic known as a 1035 exchange to swap your annuity for another.

Blow the whistle. If you believe you were misled when you bought the annuity -- especially if you're hit with a big surrender charge that you didn't know about -- contact your state insurance and securities regulators. That sometimes motivates the insurer to let you withdraw money from a contract without penalty.

At the very least, filing a complaint could warn other investors. "We often hear that senior citizens are embarrassed because they feel they've been taken advantage of," says Barry Lanier, chief of the Bureau of Investigation for the Florida Department of Financial Services. "But they can help both themselves and future victims."

Questions You Should Ask Before Buying an Annuity

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How do annuities work?

An annuity is an insurance product: You make a lump sum payment or series of payments, and the money grows tax-deferred at a fixed annuity or variable rate annuity (the accumulation phase). In return, the insurer agrees to make periodic payments to you for the rest of your life (the payout or annuitization phase). Annuities also have a death benefit (this is where the insurance comes in) that entitles your beneficiary to the value of your annuity or a guaranteed minimum, whichever is greater.

But there are lots of twists. You can't withdraw the money until you're 59½, or you'll be hit with a 10% penalty on earnings. Plus, you'll pay a surrender fee if you tap the annuity before a certain period laid out in the contract (usually seven years).

Another drawback: Earnings are taxed as income rather than at the long-term capital gains rate. And annuities usually charge more than 1% a year for the death benefit, but it pays off only if you die when your account has fallen below the minimum guarantee.

What type of annuities are there?

There's a whole slew of annuity products, but deferred annuities fall into three main categories:

Fixed annuity. You lock in a guaranteed rate of return for periods ranging from one year to ten years. Rates can fluctuate but will never drop below your guaranteed rate. You won't lose money, but you won't have the potential for growth you'd get by investing in stocks or stock funds.

If you meet the annuity-buyer profile, a fixed-rate annuity is worth considering now -- especially if you have low risk tolerance and a shorter time horizon for when you need the money.

Variable annuity. The money is invested in accounts similar to mutual funds. Just like investing in a regular mutual fund, you can see substantial gains or watch the value of your account plummet. But you'll pay higher fees for the annuity (more on fees below). If a variable annuity is cheap enough, it can make sense in certain cases.

Plus, your heirs will owe tax on the earnings built up during your lifetime (just as you would). Outside an annuity, the part of the inheritance attributable to unrealized capital gains would be tax-free.

Equity-indexed annuity. Like a fixed annuity, you get a guaranteed rate and fixed payments with this product. But it provides more opportunity for growth because it's tied to an index such as the Standard & Poor's 500.

What are the fees?

With fixed and equity-indexed annuities, fees and commissions are factored in and lower your yield.

Variable annuities have a mortality and expense charge to cover the risk the insurance company takes on to pay you lifetime income. Then administrative and annual records maintenance fees are deducted. Typical annual fees run 2% -- nearly double those of the average mutual fund. There's also a yearly contract charge of $25 or so.

And don't forget the surrender fee that applies if you withdraw money early. Fixed and equity-indexed annuities are subject to these fees as well. These penalties average 5.5% and generally phase out after you've been in the annuity for a few years.

Who should invest in one?

You shouldn't even consider investing in an annuity unless you are already contributing the maximum to other retirement plans, such as an IRA or 401(k). That's because those plans provide the same tax deferral as annuities but without as many fees. If you invest in an annuity inside a tax-advantaged account, you get no extra tax benefit.

The early-withdrawal penalty and surrender fees make an annuity useless for short-term saving. With a variable annuity, for example, you pay higher tax rates and higher expenses for the funds in the annuity than you'd pay for funds outside the annuity. You'd need to hold an annuity at least 15 years for the benefits of tax deferral to outweigh the extra costs (the breakeven point depends on your tax bracket and the fees).

So the ideal annuity buyer is someone making the maximum contributions to other retirement plans, who can live without the money until after age 59½, and who is in at least the 25% tax bracket to take advantage of the tax deferral. You also might be a good candidate if you're concerned about outliving your savings because annuities can provide a guaranteed stream of income in retirement.

Annuities in IRA's?

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Occasionally the question comes up about whether it makes sense to buy a variable annuity inside a tax-deferred plan like an Individual Retirement Arrangement (IRA). 

The first, income deferral annuity, is utterly irrelevant if the annuity is held in an IRA or retirement account. The IRA and plan already provides for the deferral and, in fact, distributions are governed by the provisions of Section 72 applicable to IRA retirement plans, not the general annuity provisions. I would go so far as to tell anyone who has someone trying to sell them one of these products in a plan based on the tax benefits to run as fast as possible away from that adviser. S/he is either very misinformed or very dishonest.

The second, beneficiary designation annuity, is also a nonissue for annuities in a retirement account. IRAs and qualified plans already provide for beneficiary designations outside of probate, for better or worse.

The third, annuitization, is potentially valid, since that is one method to convert the IRA or plan balance to an income stream. Of course, nothing prevents you from simply purchasing an annuity at the time you desire the payout rather than buying a product today that gives you the option in the future.

I suppose it is possible that the options in the product you buy today may be superior to those that you expect would be available on the open market at the time you would decide to "lock it in" or you may at least feel more comfortable having some of these provisions locked in.

Finally, the fourth feature involves the actual guarantees that are provided in the annuity contract. To take care of an obvious point first: the guarantees are provided by the insurance carrier, so clearly it's not the level of FDIC insurance that is backed by the US Government. But, then again, only deposits in banks are backed by this guarantee, and the annuity guarantees have generally been good when called upon.

Normally, any guarantee comes at some cost and the cost should be expected to rise as the guarantee becomes more likely to be invoked. Some annuities are structured to be low cost, and tend to provide a bare minimum of guarantees. These products are set up this way to essentially, provide the insurance "wrapper" to give the tax deferral.

I would note that if, in fact, the guarantees are highly unlikely to be triggered and/or would only be triggered in cases where the holder doesn't care, then any cost is likely "excessive" when the guarantee no longer buys tax deferral, as would be the case if held in a qualified plan. Note that the "doesn't care" case may be true if the guarantee only comes into play at the death of the account holder, but the holder is primarily interested in the investment to fund consumption during retirement.

What this means is that you need a) a full and complete understanding of exactly what promise has been made to you by the guarantees in the contract and b) a full understanding of the costs and fees involved, so that you can make a rational decision about whether the guarantees are worth the amount you are paying for them.

It's theoretically possible to find a guarantee that would fit a client's circumstance at a cost the client would deem resaonable that would make the annuity a "good fit" in a retirement plan. Some problems that arise are when clients are led to believe that somehow the annuity in the retirement plan gives them a "better" tax deferral or somehow creates a situation where they "avoid probate" on the plan. A good agent is going to specifically discuss the annuitization and investment guarantee features when considering an annuity in a plan or IRA and will explicitly note that the first two (tax deferral and beneficiary designation) don't apply because it's in the plan or IRA.

Who Should Buy an Annuity

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If you're retired and barely have enough money to meet your annual expenses or fear that you will outlive your capital, then consider purchasing an immediate annuity. You'll get a guaranteed income stream, even if you outlive your annuity's principal. Of course, if you die tomorrow, the remaining balance of the annuity goes to the insurance company, explains annuity analyst Patrick Reinkemeyer of Morningstar.

For some, that risk is worth the price. "You're buying peace of mind," says Mark Mackey, president and CEO of the National Associatio for Variable Annuities. "No one would question you if you bought homeowners insurance to protect against a fire, even though a fire is unlikely."

If you are under 40, trade mutual funds several times a year and have maxed out your 401(k) and IRA, a variable annuity might make sense. Why under 40? You may need more than 20 years for the benefit of a tax deferral annuity to exceed the benefit of the 15% long-term capital gains rate on profits from selling your mutual funds. (Remember, annuities are taxed at ordinary income tax rates , which run as high as 35% at the federal level.) Of course, the lower your tax bracket in retirement, the better the case for annuities becomes.

Traders too should want an annuity because if you did that kind of trading in a taxable account, you'd get hit with short-term capital gains taxes at rates of up to 35%. In an annuity, your money can continue to compound until you withdraw it. "Switching and asset rebalancing are one of the great advantages of a variable annuity," notes Reinkemeyer. "Most annuities allow you to switch investments up to 12 times a year for free, and after that it's about $10 a switch." Of course, if this description fits you, make sure you pick an annuity with plenty of attractive subaccounts. Or, better yet, one with no surrender charges. Otherwise, you are likely to be hit with a fee as high as 9% if you try to move your money to another annuity provider (a so-called 1035 transfer) before your surrender charges expire.

Other suitable annuity investors: potential targets of lawsuits. "Assets in life insurance policies and annuities are credit protected in many states," says financial planner Ben Baldwin. "As long as the money wasn't put there in defraud of creditors, it's safe from malpractice suits. Anyone in the personal services business today who's likely to be sued — doctors, lawyers, CPAs, architects, financial planners — might want to take a second look at these products."

If you own an underwater universal life insurance policy, you may want to transfer the assets to an annuity. Typically, life insurance losses are not tax deductible. But, if you move the money into an annuity, the losses can be used to offset the annuity's gains. 

The FAQ on Annuties

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When it comes to investing and your future, there are plenty of questions that you probably have, and there should be. Investing in your future and your retirement is a very important decision and should never be taken lightly. There are many different ways to save for the future, plan for retirement, and make investments to make like a little easier, however choosing between which investment method is best for you can be quite confusing and stressful. Annuities are one of the most popular and efficient ways of investing in your future, but there are many frequently asked questions that should be reviewed before moving forward.

First of all, the most commonly asked question when it comes to annuities is actually, “What is an annuity?” If you are going to consider annuities as an investment, you should probably start here and have a basic idea of what you are getting into. An annuity is an investment sold primarily by insurance companies. There are several different types of annuities but they all have the same two basic properties including whether the payout is deferred or immediate, and whether the returns are variable or fixed (guaranteed). Annuities with deferred payout mean that investors will receive payments at a later date while annuities with immediate payout begin rewarding investors almost immediately after purchase.

Fixed annuities offer guaranteed returns by investing in low risk securities which are typically government bonds while variable annuities involve a little more risk because the results will vary with the performance of the funds where the money is invested, which is usually the stock market. Depending on your current financial situation and the risks you are willing to take will always determine which types of annuities are best for you and your family. It is also important to note that once the payment begins on a fixed annuity, it will not change.

Many people aren’t sure if annuities are right for them, and if they can actually guarantee income for life. The fine print of most annuities is quite difficult for the average person to understand, which is why most people tend to avoid annuities as their chosen investment methods. However, when done correctly, annuities can offer income for life, but in many cases, you will not be able to leave any funds to your heirs.

If you are having trouble deciding if annuities are the right choice for you, do not sign up for one with your life insurance company or independent company. Always do your research before signing the dotted line and be sure that all of your questions are answered before doing so. Remember, this is your financial future, something that you should never throw caution to the wind for. When deciding between annuities and other types of financial investments, you may just want to speak to your financial planner. He or she will be able to explain whether a fixed or variable annuity is best for you, or if annuities are ideal for you in the first place. Remember, not every type of investment is right for everyone.

Fixed Annuities vs. Variable Annuities

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In a fixed annuity, the insurance company guarantees the principal and a minimum rate of interest. In other words, as long as the insurance company is financially sound, the money you have in a fixed annuity will grow and will not drop in value. The growth of the annuity’s value and/or the benefits paid may be fixed at a dollar amount or by an interest rate, or they may grow by a specified formula. The growth of the annuity’s value and/or the benefits paid does not depend directly or entirely on the performance of the investments the insurance company makes to support the annuity. Some fixed annuities credit a higher interest rate than the minimum, via a policy dividend that may be declared by the company’s board of directors, if the company’s actual investment, expense and mortality experience is more favorable than was expected. Fixed annuities are regulated by state insurance departments.

Money in a variable annuity is invested in a fund—like a mutual fund but one open only to investors in the insurance company’s variable life insurance and variable annuities. The fund has a particular investment objective, and the value of your money in a variable annuity—and the amount of money to be paid out to you—is determined by the investment performance (net of expenses) of that fund. Most variable annuities are structured to offer investors many different fund alternatives. Variable annuities are regulated by state insurance departments and the federal Securities and Exchange Commission.

Types of fixed annuities

An equity-indexed annuity is a type of fixed annuity, but looks like a hybrid. It credits a minimum rate of interest, just as a fixed annuity does, but its value is also based on the performance of a specified stock index—usually computed as a fraction of that index’s total return.

A market-value-adjusted annuity is one that combines two desirable features—the ability to select and fix the time period and interest rate over which your annuity will grow, and the flexibility to withdraw money from the annuity before the end of the time period selected. This withdrawal flexibility is achieved by adjusting the annuity’s value, up or down, to reflect the change in the interest rate “market” (that is, the general level of interest rates) from the start of the selected time period to the time of withdrawal.

A Few Words of Caution Regarding Variable Annuities

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Investment vehicles, such as IRAs and employer-sponsored 401(k) plans, also may provide you with tax-deferred growth and other tax advantages. For most investors, it will be advantageous to make the maximum allowable contributions to IRAs and 401(k) plans before investing in a variable annuity.

In addition, if you are investing in a variable annuity through a tax-advantaged retirement plan (such as a 401(k) plan or IRA), you will get no additional tax advantage from the variable annuity. Under these circumstances, consider buying a variable annuity only if it makes sense because of the annuity's other features, such as lifetime income payments and death benefit protection. The tax rules that apply to variable annuities can be complicated – before investing, you may want to consult a tax adviser about the tax consequences to you of investing in a variable annuity.

 

To learn more about life insurance

Variable Annuities vs Variable Life Insurance

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As regards variable annuities versus variable life insurance: Both give you tax deferred buildup in the policy, but since you have to pay for life insurance in the variable life, you have less growing in the variable life policy. But go back to basic tax planning again. Even if you do have more money in the variable annuity, you are going to be subject to probably a 30%+ federal and state income tax when the money comes out. You WILL lose part of the return anyway, so you need to adjust the overall returns for taxes. That's because life insurance gives you a significant opportunity since you can get most of the cash buildup WITH NO TAXES AT ALL. Simply take out a loan. These are not taxable (some caveats apply) and the resulting sum can equal or better what was growing in the annuity MINUS the 30% tax. And during the same period of time, one has the extra life insurance, even though it may be minimum.

The downside of the variable life is, obviously, the extra cost of initial purchase, extensive internal annual fees, whether or not you will be accepted for life insurance (means you will be poked and prodded by a nurse or physician) and the fact that you effectively will need to keep the policy for life or taxes WILL occur. But it certainly suggests a detailed review before any purchase takes place. I will caution you with this however. This is not the vehicle to buy if you really need a life insurance. It is very, very expensive as compared to policies designed primarily for insurance coverage and you don't get much coverage for each $1 of premium. You've got to do a lot of homework before you buy a variable life policy.

Learn more about annuities and life insurance 

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