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Payout Options — How Long Will Annuity Payments Last?

Annuitants have numerous payout options. As discussed earlier, the amount of each annuity payment is based on three factors: principal, interest, and the length of the payout period. So the size of each payout obviously depends on the amount accumulated in the contract. In the case of lifetime payouts, payment size also depends on the life expectancy (or survivorship factor) of the annuitant. All other factors being equal, younger annuitants with a longer life expectancy will receive smaller annuity payments than a person annuitizing an equal amount at an older age. Likewise, women, who have longer life expectancies than men, will be paid smaller annuity payments (unless the company uses “unisex” survivorship factors).

Another factor the company will consider is whether the payout method provides for possible continued payments to a beneficiary. These payout options may extend the payout period past the annuitant’s lifetime and consequently result in lower periodic payments.

Please note that the size of future annuity payments is calculated when the account is “annuitized.” Deferred annuities typically offer the contractholder guaranteed minimum payouts at the contract’s inception, but in many cases, the company will offer more advantageous “current” payouts when the contract is actually annuitized. And as discussed later in this course, the contractholder can exchange the current contract for another contract that offers better payout options — and then annuitize the new contract. Once the payout method is selected, the size of the income payments will not change in the future (or in the case of variable annuities, discussed below, the number of annuity units remains fixed).

Contractholders may choose among a number of annuity income options: straight life income, cash refund, installment refund, life with period certain, joint and survivor, and annuities for a specified period.

Straight Life Income Option

A straight life income annuity (often called a life annuity or straight life annuity) pays the annuitant a guaranteed income for his or her lifetime. When the annuitant dies, no further payments are made to anyone. If the annuitant dies before the annuity fund (the principal) is depleted, the balance, in effect, is “forfeited” to the insurer. The company uses the forfeited balance to provide payments to other annuitants who outlive their life expectancies. Companies rely on “risk pooling” and the “Law of Large Numbers” when constructing annuity contracts — just as they do when they underwrite life insurance.

Of all the payout options, straight life pays the highest monthly income payments, all other factors being equal. This is because the insurance company has the possibility of retaining the “forfeited” funds. All of the following options provide for additional payouts to beneficiaries, and therefore will pay slightly lower monthly payments than the straight life option.

Straight Life Annuity diagram — equal payments for annuitant's lifetime; payments stop at death
Cash Refund Option

A cash refund option provides a guaranteed income to the annuitant for life and, if the annuitant dies before the annuity fund (the principal) is depleted, a lump-sum cash payment of the remainder is made to the annuitant’s beneficiary. Thus, the beneficiary receives an amount equal to the beginning annuity fund less any principal payments already made to the deceased annuitant.

Cash Refund Annuity diagram — equal payments for lifetime; unpaid proceeds paid to beneficiary as lump sum
Installment Refund Option

The installment refund option, like the cash refund, guarantees that the total annuity fund will be paid to the annuitant or to his or her beneficiary. The difference is that under the installment option, the fund remaining at the annuitant’s death is paid to the beneficiary in the form of continued annuity payments, not as a single lump sum.

Under either the cash refund or installment refund option, if the annuitant lives long enough to receive payments equal to the principal amount, no future payments will be made to a beneficiary.

Installment Refund Annuity diagram — equal payments for lifetime; unpaid proceeds paid to beneficiary in installments
Life with Period Certain Option

The “life with period certain” option, also known as “life income with term certain,” is designed to pay the annuitant an income for life, but guarantees a definite minimum period of payments. For example, if Janice selects a life and 15-year certain annuity, she is guaranteed payments for life or fifteen years, whichever is longer. If Janice receives monthly payments for seven years and then dies, her beneficiary will receive the same payments for eight more years. Of course, if she dies after receiving monthly annuity payments for 15 or more years, her beneficiary would receive nothing from the annuity. The contractholder may select any timeframe for the “period certain”, with 10 and 15 years being most common.

Annuities with longer “periods certain” have lower monthly payments, all other factors being equal. If Janice had picked a 10-year period certain instead of 15 years, her monthly payments would be slightly larger. In other words, additional protection for her beneficiary comes at a cost.

Period Certain Annuity diagram — payments for lifetime or period certain, whichever is longer; payments to beneficiary if annuitant dies before period ends
Joint and Survivor Options

The joint and full survivor option provides for payment of the annuity to two people. If either person dies, the same income payments continue to the survivor for life. When the survivor dies, no further payments are made to anyone. This is a popular way for married couples to guarantee income for both spouses regardless of who may die first.

Often, a couple might reason that living expenses will be less upon the death of one spouse. They might select a reduced payout for the survivor. Joint and two-thirds survivor payouts reduce the survivor’s income to two-thirds of the original joint income; joint and one-half survivor plans reduce the survivor’s payout to one-half of the original joint income. The advantage of these reduced survivor payouts is that the joint payouts — while both annuitants are alive — will be higher. Put another way, the larger the guarantee to the survivor, the smaller the joint payout when both are alive.

Joint and Survivor Annuity diagram — payments over two lifetimes; reduced or full payments continue to survivor after first death
Annuities for a Specific Period

While lifetime annuities are a preferred method for paying out benefits, annuities can be structured for a specific number of years rather than a lifetime. Structured settlements (legal judgments payable over time) and lottery prizes are examples of an “annuity for a period certain.” Any period is possible, with terms of 10, 15, or 20 years being common. At the end of the specified term, payments cease.

It may seem obvious, but contractholders who do not have a life expectancy may not select a lifetime payout. Contractholders such as corporations and charities must select an “annuity for a specific period.”

Representative Annuity Payout Tables

The following tables show representative sample payout rates based on interest at 3½% per year. Actual rates will vary by insurer and prevailing interest rate environment at the time of annuitization.

Payments for a Specified Number of Years (per $1,000)

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PAYMENTS FOR SPECIFIED NUMBER OF YEARS — payments per $1,000 based on interest at 3½% per year
YEARSANNUALSEMI-ANNUALQUARTERLYMONTHLY
5$213.99$107.92$54.19$18.12
10$116.18$58.59$29.42$9.83
15$83.89$42.31$21.24$7.10
20$67.98$34.28$17.22$5.75
25$58.62$29.56$14.86$4.96
30$52.53$26.43$13.30$4.45

Monthly Lifetime Payments (per $1,000)

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MONTHLY LIFETIME PAYMENTS — payments per $1,000 based on interest at 3½% per year
AGELIFE ANNUITYINSTALLMENT REFUND5-YEAR CERTAIN10-YEAR CERTAIN15-YEAR CERTAIN
10$3.14$3.13$3.14$3.14$3.14
20$3.26$3.25$3.26$3.26$3.25
30$3.44$3.33$3.34$3.34$3.33
40$3.73$3.69$3.73$3.72$3.70
50$4.19$4.10$4.19$4.17$4.10
60$4.98$4.75$4.96$4.90$4.66
61$5.09$4.83$5.07$5.00$4.73
62$5.20$4.92$5.18$5.10$4.79
63$5.32$5.02$5.30$5.21$4.86
64$5.46$5.12$5.42$5.33$4.93
65$5.60$5.22$5.56$5.44$4.99
66$5.74$5.33$5.70$5.57$5.06
67$5.90$5.45$5.85$5.70$5.12
68$6.07$5.57$6.02$5.84$5.18
69$6.26$5.70$6.19$5.98$5.24
70$6.45$5.84$6.37$6.13$5.30
75$7.68$6.65$7.48$6.97$5.53
80$9.43$7.71$8.98$7.87$5.67

Joint and Full Survivor — Monthly Payments (per $1,000)

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JOINT AND FULL SURVIVOR — monthly payments per $1,000 based on interest at 3½% per year
AGE50556065707580
50$3.70$3.77$3.82$3.86$3.89$3.91$3.93
55$3.92$4.01$4.08$4.14$4.17$4.20
60$4.22$4.34$4.43$4.50$4.54
65$4.61$4.77$4.90$4.98
70$5.16$5.38$5.54
75$5.92$6.23
80$7.00

Joint and One-Half Survivor — Monthly Payments (per $1,000)

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JOINT AND ONE-HALF SURVIVOR — monthly payments per $1,000 based on interest at 3½% per year
AGE50556065707580
50$4.22$4.29$4.60$4.85$5.14$5.47$5.83
55$4.56$4.79$5.06$5.38$5.74$6.13
60$5.02$5.32$5.68$6.09$6.52
65$5.65$6.05$6.51$7.02
70$6.52$7.05$7.65
75$7.75$8.48
80$9.52
Reading the tables — example: A 65-year-old with a $100,000 annuity balance would receive monthly payments of approximately:

Straight life: $5.60 × 100 = $560/month
Installment refund: $5.22 × 100 = $522/month
5-year certain: $5.56 × 100 = $556/month
10-year certain: $5.44 × 100 = $544/month
20-year certain: $4.99 × 100 = $499/month
Joint & full survivor (with 60-year-old spouse): $4.34 × 100 = $434/month
Joint & one-half survivor (with 60-year-old spouse): $5.32 × 100 = $532/month
Monthly payments lasting 5 years: $18.12 × 100 = $1,812/month
Monthly payments lasting 10 years: $9.83 × 100 = $983/month
Monthly payments lasting 15 years: $7.10 × 100 = $710/month

Fixed Annuities

Annuities can also be defined according to their investment configuration, which affects the income benefits they pay. Two major classifications are fixed annuities, which provide a fixed, guaranteed accumulation or payout, and variable annuities, which attempt to offset inflation by providing a benefit linked to a variable underlying investment account. A third option, equity-indexed annuities, is fairly new but has become quite popular. Equity-indexed annuities combine features of fixed and variable annuities.

Fixed annuities provide a guaranteed minimum rate of return. The contractholder’s contributions are placed in the general assets of the annuity company, which invests these payments in conservative, long-term securities (typically bonds). This allows the company to credit a steady interest rate to the annuity contract. The interest payable for any given year is declared in advance by the insurer and is guaranteed to be no less than a minimum specified in the contract. So a fixed annuity has two interest rates: a minimum guaranteed rate and a current rate.

Current Interest Rate

Each annuity company credits the fixed contract with the current rate on a regular schedule, typically each year, but that rate cannot be less than the minimum guaranteed rate. Some contracts guarantee a rate of interest (higher than the minimum rate) for the first years of the contract, after which the current declared rate applies. There are four basic methods annuity companies use to apply the current interest rate to the contract:

Portfolio Method The most straightforward method — all contracts are credited with the same declared rate regardless of when the contractholder paid the premium. New contracts with a guaranteed rate will still credit interest at the guaranteed rate during the guarantee period.
New Money Method (“Pocket of Money”) Takes into account the timing of premium payments. The company declares an interest rate for the year, and all contributions made during that year are credited with that rate in the future. A single contract may earn various interest rates depending on when the contractholder made contributions. For example: premiums contributed in Year 1 earn 3.65%, Year 2 earn 3.78%, Year 3 earn 3.57%, and so on.
Sliding Scale Method Credits interest based on the size of the cash value in the annuity — larger balances earn higher rates. For example, the company may declare 4.25% for the first $50,000 of cash value, 4.50% for the next $50,000, and 4.60% for cash value in excess of $100,000. Given the fixed costs of administering annuity contracts, smaller contracts are less profitable for the company, and this method takes that into account.
Tiered Interest Rate Method Credits different rates of interest depending on whether the contractholder eventually annuitizes the account or surrenders the contract. Two different values are disclosed to contractholders annually — the annuity value (higher rate) and the cash/contract value (lower rate). If the contract is eventually annuitized, the annuity payments are based on the higher annuity value. If surrendered, the contractholder receives the lower cash value. The annuity company will continue to profit from a contract that has been annuitized; that profit opportunity evaporates if the contractholder surrenders — hence the company’s incentive to encourage annuitization.
Renewal Rates: To a certain extent, the term “current rate” is misleading. The rate is not necessarily tied to current market conditions, nor does the company pledge to do so. “Renewal rate” is perhaps a better label. Each renewal rate is entirely at the discretion of the company (subject to the minimum guaranteed rate). Some companies declare very competitive renewal rates; others do not. Advisors should review each company’s history of interest rate renewals — independent sources such as A.M. Best (ambest.com) can help identify companies that offer low introductory rates and then drop to near the guaranteed minimum once the guarantee period ends.

Bail-Out Rate and CD Annuity

Some fixed deferred annuities offer a “bail-out” rate. If the renewal rate drops below the bail-out rate, the company will waive any surrender charges — allowing the contractholder to exit the annuity position and seek higher-yielding investments without paying a contract penalty.

Another variation is the “CD Annuity,” designed as an alternative to bank certificates of deposit. This type of contract guarantees its initial rate of interest during the surrender charge period (typically the first six years of the contract, or less), with no surrender charges if held to “maturity.” Deferred annuity holders under age 59½ may still face an IRS early withdrawal penalty if they exit early or if the CD Annuity matures while they are still under age 59½.

Bonus Interest Rate

One popular feature available in some deferred annuities is the “bonus” interest rate — a rate credited over and above the current renewal rate for deposits made in the first year or first few years of the contract. The bonus interest is immediately vested with the contractholder; there are no strings attached to the extra interest. Companies use the bonus to encourage additional premium contributions.

While bonus interest sounds attractive, this incentive comes at a cost. Surrender charges on bonus contracts may be higher, interest rate guarantees may be lower, or a less advantageous interest crediting method might be used. As always, there are no free lunches. Some companies use the same principle to encourage annuitization rather than surrender or withdrawals — extra interest is credited to the contract if it is annuitized.

Annuitization of Fixed Contracts

When the contract is annuitized, a fixed annuity provides guaranteed income payments of a fixed amount based on the payout method selected by the contractholder. The contract will usually display possible payouts in terms of dollars per $1,000 of accumulated value.

Example: An annuity promises a 65-year annuitant lifetime monthly payments of $5.60 per $1,000 of value. At age 65 the contractowner chooses to annuitize when the annuity has accumulated to $100,000. The annuitant will receive $560 per month for the rest of his life. This fixed amount is based on an interest rate that is fixed and guaranteed at the point of annuitization. In the case of deferred annuities, the company may be able to offer higher payout rates at the time of annuitization if interest rates are more favorable at that time.