Life Insurance Protects And Annuities Protect

There are three types of annuities. The first type is called fixed annuity. Only thing you need to know about a fixed annuity is that the insurance company GUARANTEES the investor that it will pay him or her a specified, pre-determined amount of monthly payout beginning on an agreed upon date in the future. No matter how the portfolio performs, you are guaranteed a rate of return and the insurance company takes on all the risk on how their investments perform. The problem here is that the market may perform above the fix rate and that you may suffer substantial inflation risk or purchasing power risk. On the plus side, if the market performs badly, you are guaranteed a rate of return. It is therefore, the investor receives no risk in purchasing a fixed annuity, no matter how the market performs.
A variable annuity is a contract where your money will grow at a rate base upon the performance of a specified portfolio o f the insurance company. Your investments are not guaranteed a rate of return, your first monthly payment is pre-determined, after the first payment, your payment will vary depending on the portfolio performance. It has every characteristic of a mutual fund such as breakpoints, letter of intent, and rights of accumulation, except that your investments grow tax-deferred. If you purchased a mutual fund by itself, you will owe annual taxes on it unless you put the mutual fund in tax-deferred accounts such as IRAs. You assume all risk on how your portfolio performs. Therefore, the SEC say that variable annuities are securities and that representative selling this product needs a Series 6 license. Fixed annuities are not securities because the investor is not assuming any risk.
The third type of annuity is called combination annuities. This mixes both variable annuity and fixed annuity together. You will receive a fix amount and a variable amount in attempt to hedge against both inflation (variable side) and deflation (fixed side). This is good for someone who wants growth in his or her account but is concern that the market will go down. How much you want to invest into fixed and variable annuity is up to you. You may put 50% into fixed and 50% into variable, 25% into fixed and 75% into variable, or whatever you are comfortable with.
There are two phases of annuity contract. First phase is called the Accumulation Period. This is the time where you put money into the contract and let it grow tax-deferred. The second phase is called the Annuity Period, which is the time you begin receiving payout.
Since your investments grow tax deferred, if your annuity was part of a retirement plan such as 401k, 403b, IRA, pension plan, etc, you will owe income tax on the entire balance at the time of withdrawal. These plans are known as qualifed plans because your investments were pre-taxed, meaning you didn't pay any taxes on your income yet.
If your annuity was purchase by itself, you will owe income tax only on the earnings. These plans are known as non-qualified plans because your investments were made after-tax dollars, meaning you paid taxes on your income already.

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