什么是年金?

简单来说，年金是个人和保险公司签订的合同. It typically allows you to invest on a tax-deferred basis and convert that investment into an income stream for retirement. The income can be guaranteed for your life or both the life of you and your spouse. Generally, annuities are considered to be long-term investment vehicles.

年金的种类

年金主要有两种. 年金可以是即期的，也可以是延期的.

• Immediate and Deferred Income 年金 - Immediate annuities are 购买d with a single payment and begin providing income at the time they are 购买d or shortly thereafter. 递延收入年金在支付购买款项时确定未来收入的特定数额. 这种收入可以保证一生、两次或一段特定的时间. 通常, 一旦收入流开始, it is irrevocable and you do not have access to your initial investment.

• Deferred 年金 - Deferred annuities typically have two phases, the “accumulation” phase and the “distribution” phase. 在积累阶段, your money is invested and has the opportunity to grow on a tax-deferred basis.

  The second phase is known as the distribution or “annuitization” phase. 在这个阶段, 你可以从保险公司获得一次性或定期的收入支付. 比如即时年金, 递延年金在分配阶段可以保证一生的收入, 两个生命, 或一段特定的时间.

递延年金的种类

Annuity companies may offer one, or all, for the types below.

• 固定年金-固定年金在特定时期内以固定利率存入合同. 一旦这段时间结束, it may be possible to renew the fixed annuity at the prevailing interest rates.

• Fixed Indexed 年金 - Interest credited to a fixed indexed annuity is linked to the performance of a stock market index; however, your participation in any gain experienced by the index will be limited to the percentage of the gain set by the insurance company. This limits your upside potential while the insurance company helps to protect your principal in negative markets through a minimum guaranteed contract value.

• Buffered 年金 - The performance of a buffered annuity is linked to the performance of a market index; however, your participation in any gain experienced by the index will be limited to the percentage of the gain set by the insurance company. This limits your upside potential while the insurance company helps to protect your annuity value from market volatility. 这种对市场波动的保护是有限的，并不能防止你的年金失去价值.

• 可变年金-可变年金可能提供多种投资和管理资金的方式. These investment options are referred to as “subaccounts,，而且大部分资产都投资于股票和债券. 可变年金提供各种各样的子账户，这些子账户有不同的投资目标, 包括支付固定利率的账户. 您可以在这些子账户之间转账，而不会产生税务影响. Taxes are not due until the money is distributed from the annuity.

  在把钱投入可变年金之前, 请考虑您的投资目标, 时间范围, 风险承受能力. 子帐户的价值将根据相关投资的表现而波动, it is possible to receive back less than what you invested. 子帐户信息, 如管理费等费用, 可以在招股说明书中找到吗, this information should be read carefully before investing.

可变及缓冲年金收费及费用

The 指控 and fees associated with variable annuities and buffered annuities can differ greatly between annuity contracts. 就像大多数投资一样, 这些收费和费用会影响您的账户价值，并可能降低您的投资业绩. These 指控 and fees typically fall into one of several general categories:

• 投降的指控 -如果你在一段指定时间前结清年金，大部份年金都会收取费用. 通常, 退保费百分比每年递减，并在一段持有期后消失. 然而, 在投降收费期间, most annuities allow you to withdraw a certain percentage without incurring a fee (tax penalties may still apply if you are younger than age 59 ½).
  
  
• 死亡率和费用(M&E)收费 -这笔费用用于支付年金合同的一般费用和保险费用. 该费用通常以年百分比表示，并从您的帐户价值中收取. 例如，如果M&E电荷是1.30%, you would be charged $130 annually for each $10,000 invested.
  
  
• 产品的费用 -如果适用于合同, the product fee compensates the issuing insurance company for providing the insurance 好处 under the contract and to pay annuity payments upon annuitization. 产品费用还补偿了发证保险公司承担的费用风险, 行政成本, 并提供合同规定的某些功能.
  
  
• 管理和合同维护费 - These fees typically pay for record-keeping and 政府 costs. The 政府 fee is normally expressed as an annual percentage and is charged against your account value. 例如，如果管理费用为0.15%, you would be charged $15 annually for each $10,000 invested. 合同维护费通常以每年约30至50美元的固定年费收取. 通常情况下，如果你的年金价值超过一定的金额，赡养费就会被免除.
  
  
• 子帐户投资管理费 -年金内的子帐户收取费用以管理相关投资. The fees vary depending on the chosen subaccounts. Details of these fees and other 指控 are disclosed in the prospectus.
  
  
• 可选福利费用 - Many annuities offer optional features, such as living and death 好处. Although these 好处 offer additional protection, they carry additional fees. 重要的是要评估这些可选的好处是否值得额外的成本. 招股章程将详细说明这些可选福利费用及其计算方法. 也, 在某些生活事件或市场条件下, 你可能会为一个好处付钱，却从不利用它的功能.
  
  

固定及固定指数年金收费

固定年金和固定指数年金通常不收取死亡率和费用, 政府, 或者投资管理费, but there are still a few possible 指控 to understand:

• 投降的指控 -类似于可变年金, fixed and fixed-indexed annuities will charge a fee if you liquidate your annuity before a specified period of time. 通常, the surrender charge percentage decreases each year and eventually disappears after a specified holding period. 然而, 在投降收费期间, most annuities allow you to withdraw a certain percentage without incurring a fee (tax penalties may still apply if you are younger than age 59 ½).
  
  
• 市值调整 - Some fixed annuities will impose a “market value adjustment” if you prematurely liquidate your fixed annuity. This adjustment could actually be positive or negative. 一般来说, if interest rates have increased since you 购买d your annuity, there may be a charge assessed to your account value. If interest rates have decreased since you 购买d your annuity, 您的帐户价值可能会收到信用. 年金公司可以使用不同的公式来计算市场价值调整, so please make sure you understand the market value adjustment provisions for the particular annuity you are purchasing.
  
  
• 可选福利费用 - Many annuities offer optional features, such as living and death 好处. Although these 好处 offer additional protection, they carry additional fees. 重要的是要评估这些可选的好处是否值得额外的成本. 客户合同将详细说明这些可选的福利费用，并说明如何计算. 也, 在某些生活事件或市场条件下, 你可能会为一个好处付钱，却从不利用它的功能.
  
  

合格退休帐户中的年金

合格的退休账户，如个人退休账户(ira)和401(k)账户，已经提供了递延纳税的好处. 在合格的退休账户中购买的年金没有额外的递延税收优惠. An annuity should be 购买d in this type of account only if there is value in some other features of the annuity and you are willing to incur any additional costs associated with such 好处.

IRS regulations require you to begin taking distributions at your required beginning date from many qualified retirement accounts. If you invest your qualified retirement account assets into an annuity, 你应了解这些规定的最低分配额会如何影响你的年金. 例如, if your annuity is still within the surrender charge period, it is important to determine if the RMDs will be assessed a surrender charge. 也, if your annuity has any optional living or death benefit riders, 请参阅该年金的招股说明书，以了解rmd将如何影响这些价值.

可变年金股份类别

Deferred variable annuities are offered in different share classes. 他们的投资要求可能有所不同, 退保费表, 和单独的账户费用. 最常见的可变年金股票类别有B股、C股、L股和红利股. 在一般情况下, the main difference can be understood in terms of the various 退保费表 and annuity mortality expense and 政府 fees.

B股

• 退保期由5年至8年不等. A surrender charge is applied if a withdrawal exceeds the free annual withdrawal amount within the surrender period.
• The surrender charge initially may range from 6 to 8% of the annuity’s value. 退保费通常会减少，直到退保期结束时达到零.
• 死亡费用和管理费用可能低于其他股票类别，通常从1美元到10美元不等.20%-1.45%.

L股票

• 退保期由3年至5年不等. A surrender charge is applied if a withdrawal exceeds the free annual withdrawal amount within the surrender period.
• The surrender charge initially may range from 7 to 8% of the annuity’s value. 退保费通常会减少，直到退保期结束时达到零.
• 以换取更短的投降时间, 死亡费用和管理费用通常高于B股，通常从1美元到1美元不等.50%-1.90%.
• 申博菲律宾app不提供新的L股购买. 然而, additional contributions into existing contracts can be made if it is in the best interest of the client versus purchasing a new annuity with the same or similar 好处.

C股票

• 他们一般不收退让费.
• The mortality expense and 政府 fees may be more than B shares and L shares and typically range from 1.55%-1.95%.
• Additional death and living 好处 are not available for this share class.

红利股票

• 提交期限可由8至9年不等. A surrender charge is applied if a withdrawal exceeds the free annual withdrawal amount within the surrender period.
• The surrender charge initially may range from 8 to 9% of the annuity’s value. 退保费通常会减少，直到退保期结束时达到零.
• The mortality expense and 政府 fees may be more than B shares and L shares and typically range from 1.40%-1.85%.
• 奖金年金通常根据投资金额提供预付信贷. 随着时间的推移，这些更高的费用可能会减少或消除预付信贷的好处.
• Many bonus products may “charge back” or “recapture” all or part of the upfront credit under certain circumstances. These may include death or surrender of the annuity within a specified period of time or conversion of the annuity into an income stream via annuitization. Please be aware of recapture rules for the particular annuity you are purchasing.
• 申博菲律宾app does not offer new 购买s of 红利股票. 然而, additional contributions into existing contracts can be made if it is in the best interest of the client versus purchasing a new annuity with the same or similar 好处.

从你的年金中提款

年金 are long-term products designed for retirement. Withdrawals of taxable amounts, including earnings, are treated as ordinary income. 提款可能需要缴纳提款费, 如果是在59岁半之前做的, 可能会被处以10%的联邦税罚款. Withdrawals will also reduce your cash surrender value. 申博菲律宾app does not offer tax advice and recommends that you consult your CPA or tax advisor before taking actions that may have tax consequences.

Certain living and/or death 好处 allow a specific amount or percentage to be withdrawn annually without reducing future guarantees. 如果你购买的年金有这样的功能, please be aware of the negative impact associated with taking a withdrawal larger than the allowable annual amount.

年金替代

It is possible to transfer funds directly from one annuity to another annuity without creating a taxable event. For annuities outside of qualified retirement plans, this is made possible by Section 1035 of the Internal Revenue Code. Replacing your existing annuity may be useful if the new annuity has 好处 and features that are better-suited to help you meet your financial goals.

如果您正在考虑更换现有的年金，请全面比较两种产品. There may be surrender 指控 on your existing annuity, you will likely be subject to a new surrender schedule on the new annuity. If your existing annuity has any living or death benefit riders, these values may be higher than your account value. Replacing the annuity would forfeit any existing living and death benefit values. 除了, 你需要注意新旧年金之间的费用差异.

申博菲律宾app可能收到的补偿

In consideration for marketing and operational support services provided and additional costs that may be borne by 申博菲律宾app, insurance companies may pay 申博菲律宾app additional compensation, 好处, 或者从他们的持续费用中捐款, 运营成本, 过去的利润, 或者其他公司资源. The marketing and support services may include processing and operations support, 电话及电脑服务, 会议室, 设施, 人员, 培训, 教育会议, 财务顾问薪酬, 出版物, 营销和/或促销活动, 或其他与年金有关的资料. 但并非所有保险公司都向申博菲律宾app支付额外的营销和支持费用(有些公司不支付)。, the compensation for those that do may be a fixed dollar amount, 根据销售额支付的金额，最高可达0.25% of 购买s, an amount based on assets held of up to 0.05%，或者这些的组合.

Our 财务顾问 are not required to recommend any product of an insurance company that provides additional compensation, nor do they directly share in any of the marketing support fees received.

申博菲律宾app也可能, 有时, 收取佣金或其他收入，作为代办年金交易的报酬.

重要的信息

年金 can be an important part of your overall portfolio, 但可能并不适合所有人. Before purchasing an annuity, it is important to understand details of the product.

可变年金和缓冲年金, investors should obtain a prospectus for an annuity’s contract and the underlying subaccounts and consider the investment objective, 风险, 指控, 并在投资前仔细支出. 招股说明书, which contains this and other important information, 可向您的财务顾问索取，并在投资前应仔细阅读. 可变年金不受联邦存款保险公司或任何政府申慱sunbet手机版的保险，并涉及市场风险, 包括可能的本金损失. Variable annuities are suitable for long-term investment and entail fees, such as mortality and expense 指控 and optional benefit rider 指控.

All guarantees associated with annuities are backed by the claims-paying ability of the issuing insurance company. 担保不适用于投资于可变投资选项的金额的安全性或绩效.

额外的信息

Please discuss your particular needs and circumstances with your Financial Advisor 当您在评估可用的特性时，要确定所涉及的好处和成本 the type of annuity that may be best suited for your investment needs. 这也是 重要的是要阅读招股章程、年金合约、附加资料说明书、 提供材料. For additional information on annuities, reference the following web sites: 美国金融业监管局(www.美国金融业监管局.org) 美国证券交易委员会(www.证券交易委员会.政府) 退休保险学会(www.irionline.org) the National Association of Insurance Commissioners (www.保险代理人.org)或你所在州的保险部门.