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A. Annuity Principles and Concepts

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Key Takeaways
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Educational Objective
  • II.C.1. Be able to identify definitions of an annuity, accumulation period, and distribution phase.
  • II.C.2. Be able to identify the parties to an annuity: annuitant, owner, beneficiary.

An annuity is a contract that pays out income for a set number of years, or for as long as a named person lives. Its defining purpose is to protect that person against outliving their own resources. Although annuities are sold by life insurance companies and administered by licensed life agents, they are fundamentally different from life insurance: rather than paying a benefit when someone dies, an annuity accumulates funds during a person's life and then converts, or liquidates, that accumulated sum into income.

Annuities generally work in the opposite direction of a life insurance policy: instead of paying a face amount at death, payments from most annuities simply stop when the annuitant dies. Annuities do rely on mortality tables, just as life insurance does, but annuity mortality tables assume a longer life expectancy than the tables used to price life insurance — an insurer providing lifetime income has every incentive to be conservative about how long it may have to keep paying. Mortality tables show, for a defined group (such as males, females, smokers, or nonsmokers) starting at a given age, how many members of that group are statistically expected to still be alive at each later age.

1. The Parties

Owner — the person or entity that purchases the annuity contract. The owner is not necessarily the one who receives its benefits, but holds every right associated with the contract, including the right to name or change the beneficiary and to surrender the annuity. An owner may be an individual, or a corporation, trust, or other legal entity.

Annuitant — the person whose life expectancy determines the annuity's payments, and for whom the contract is written. The annuitant and the owner are frequently the same person, though they don't have to be. Because annuity payments hinge on a person's life expectancy, the annuitant must always be a natural person — a corporation or trust may own an annuity, but it can never serve as the annuitant.

Beneficiary — the party entitled to receive the annuity's assets — either the amount paid in or the current cash value, whichever is greater — if the annuitant dies during the accumulation period, or to receive whatever balance remains if the annuitant dies during the payout period.

How Funds Move Through an Annuity
Owner
  • Pays premiums into the contract
Annuity
  • Holds and grows the funds during accumulation
Annuitant
  • Receives income payments during the payout period
Know This

Because annuities are priced on the annuitant's life expectancy, the annuitant must be a natural person, no matter who owns the contract.

2. Accumulation Period vs. Annuity Period

The accumulation period, also called the pay-in period, is the span of time during which the owner makes payments into the annuity, and during which those payments earn interest on a tax-deferred basis.

The annuity period — also known as the annuitization period, liquidation period, or pay-out period — is the time during which the sum built up during the accumulation period is converted into a stream of income paid to the annuitant. The annuity period may last for the annuitant's remaining lifetime, or for some other specified span, longer or shorter. The annuitization date is the point at which those payouts actually begin.

Know This

Funds are paid INTO the annuity during accumulation, and paid OUT to the annuitant during the annuity (annuitization) period.

The size of each annuity income payment depends on several factors: the amount of premium paid or cash value accumulated, how frequently payments are made, the interest rate credited, and the annuitant's age and gender. An annuitant with a longer remaining life expectancy will receive smaller individual payments than one with a shorter life expectancy, since the insurer expects to make payments for a longer stretch of time.

Example: Life Expectancy and Payment Size

All else being equal, a 70-year-old man will receive a larger monthly annuity payment than a 50-year-old man, because the 70-year-old has a shorter remaining life expectancy. That same 70-year-old man will also receive a larger payment than a 70-year-old woman of the same age, since women statistically live longer than men.

Know This

Shorter life expectancy means a higher individual benefit payment; longer life expectancy means a lower one.

If the annuitant dies during the accumulation period, the insurer is obligated to pay the beneficiary either the accumulated cash value or the total premiums paid, whichever amount is greater. If no beneficiary has been named, that death benefit is instead paid to the annuitant's estate.


Key Takeaways
  • An annuity protects against outliving one's money by converting accumulated funds into income; it is not life insurance, and most annuity payments stop at the annuitant's death rather than paying a face amount
  • The owner purchases the contract and holds all its rights; the annuitant's life expectancy determines payments and must always be a natural person; the beneficiary collects any remaining value if the annuitant dies
  • The accumulation (pay-in) period is when premiums are paid in and grow tax-deferred; the annuity (annuitization/liquidation/pay-out) period is when the accumulated sum is paid out as income
  • Payment size depends on premium/cash value, payment frequency, interest rate, and the annuitant's age and gender — shorter life expectancy produces a higher individual payment
  • If the annuitant dies during accumulation, the beneficiary receives the cash value or total premiums paid, whichever is greater; with no named beneficiary, it goes to the annuitant's estate