Fact-checked by Grok 2 weeks ago

Life annuity

A life annuity is a contractual financial product offered by insurance companies, under which the purchaser provides a lump-sum premium or series of payments in exchange for guaranteed periodic income payments continuing for the duration of the annuitant's life, irrespective of longevity. This structure fundamentally pools mortality risk among participants, enabling the insurer to leverage actuarial principles—drawing on empirical life expectancy data—to fund lifelong payouts while retaining any unclaimed principal from shorter-lived annuitants. Life annuities trace their conceptual roots to ancient Roman practices of guaranteed payments for public servants, evolving into formalized instruments in 17th-century Europe through government-issued tontines and private contracts that applied early probabilistic mortality assessments for pricing. In contemporary use, particularly for retirement planning, they manifest in forms such as single-life annuities (covering one individual) or joint-life variants (extending to a spouse), with fixed payments providing nominal certainty but exposure to inflation erosion, whereas variable annuities link payouts to underlying investment performance, introducing principal fluctuation risks. Empirically, life annuities excel at mitigating longevity risk—the causal hazard of depleting savings amid increasing life expectancies, now averaging over 80 years in developed nations—but voluntary uptake remains strikingly low, with studies showing annuitization rates below 10% among eligible retirees despite theoretical optimality under first-principles utility maximization absent bequest preferences or liquidity needs. This discrepancy underscores behavioral frictions, (where healthier individuals self-select away, inflating insurer costs), and opportunity costs relative to diversified portfolios, though they retain value in diversified retirement strategies for risk-averse individuals prioritizing certainty over inheritance or flexibility.

Definition and Fundamentals

Core Principles and Mechanics

A life annuity functions through the transfer of longevity risk from the purchaser (annuitant) to the issuer, typically an insurance company, via a contractual exchange of a premium for guaranteed periodic payments continuing until the annuitant's death. The core principle relies on the law of large numbers applied to a pooled group of annuitants: early deaths subsidize payments to longer-lived survivors through mortality credits, where forfeited portions of premiums from deceased individuals are redistributed to living ones, enabling higher payout rates than individualized savings could sustain. This pooling mitigates idiosyncratic mortality risk but exposes the issuer to systematic longevity risk if actual survival exceeds actuarial projections. Mechanically, the —often a for immediate annuities—is converted into payments via actuarial valuation, computing the expected (EPV) of benefits as the of discounted future flows weighted by probabilities derived from mortality tables, such as those published by the or proprietary insurer adjusted for effects. The annuity amount is then the premium divided by the annuity (ä_x), which incorporates a reflecting assumed returns (e.g., yields) minus expenses and profit margins; for instance, under U.S. tax rules, the exclusion ratio determines the nontaxable portion based on life expectancy at annuitization. Issuers hedge interest rate and reinvestment risks through asset-liability matching, often investing premiums in fixed-income securities to align durations. Key operational include anti-selection safeguards, such as for immediate annuities to exclude high-risk individuals, and regulatory capital requirements to cover longevity deviations; for example, Solvency II in mandates for 1-in-200-year survival scenarios. Payments commence post-annuitization, irrevocable in standard forms, with the issuer retaining any residual funds upon , ensuring no bequest value unless joint-life or period-certain options are elected. This structure prioritizes income certainty over liquidity, with historical payout rates (e.g., around 6-7% annually for a 65-year-old in low-interest environments as of 2023) reflecting conservative mortality assumptions that have trended downward due to improving lifespans.

Distinction from Other Financial Products

Life annuities provide periodic payments to the annuitant contingent upon survival, ceasing entirely upon death unless modified by joint-life or guaranteed-period features, in direct contrast to life insurance policies that deliver a lump-sum death benefit to beneficiaries only after the policyholder's demise. This reversal of payout timing—rewarding longevity rather than mortality—transfers the risk of outliving one's savings to the insurer, whereas life insurance hedges against premature death. Endowment policies, blending insurance with savings, similarly pay out at death or maturity but include a cash value accumulation phase absent in standard life annuities, which prioritize pure income streams without interim liquidity. Distinguished from fixed-income securities like or certificates of deposit, life annuities lack a defined maturity date or principal repayment, instead pooling premiums across annuitants to fund ongoing payments that absorb both investment and individual variance. Bondholders receive predetermined coupons and face-value regardless of lifespan, exposing retirees to sequence-of-returns risk if drawing down principal; life annuities, by , eliminate this depletion through actuarial based on mortality tables and interest rates at purchase. Mutual funds or variable investment portfolios offer no such guarantees, subjecting withdrawals to market fluctuations that can erode capital during downturns or extended retirements. Unlike systematic withdrawal strategies from defined-contribution plans such as s, where retirees select amounts from volatile assets risking exhaustion if markets falter or lifespans exceed projections, life annuities enforce insurer-managed payouts insulated from both equity declines and personal outliving risks. Pensions, typically employer-guaranteed defined-benefit arrangements, resemble life annuities in delivering lifetime income but differ as pre-funded obligations tied to employment tenure rather than voluntary lump-sum purchases from personal assets. Term-certain annuities further diverge by guaranteeing payments over a fixed duration irrespective of survival, potentially reverting unexhausted funds to estates if death precedes term end, whereas pure life annuities forfeit remaining value to subsidize survivor payments. This life-contingent structure underscores annuities' role in hedging demographic uncertainties unaddressed by time-bound or market-dependent alternatives.

Historical Development

Origins in Early Financial Systems

Life annuities trace their earliest documented forms to ancient civilizations, with rudimentary practices emerging in around 2500 B.C., where periodic payments were secured against land or property as part of advanced banking systems. In ancient , during the Middle Empire (c. 1100–1700 B.C.), individuals such as Hepd'efal purchased annuities providing ongoing payments in exchange for principal. These early mechanisms laid groundwork for formalized contracts, though they lacked systematic mortality assessments. The marked a significant advancement, where life annuities, termed annua, became widespread for securing lifetime payments against lump-sum premiums, often tied to estates, inheritances, or pensions for retired legionaries at 46. jurist Domitius Ulpianus (c. 170–228 A.D.) contributed one of the earliest known life expectancy tables, preserved in the Corpus Juris Civilis (Digesta, Book 35, 2.68), which valued annuities by assuming remaining life spans such as 30 years from birth, decreasing to 5 years for those aged 60 and older; this zero-interest-rate method ensured compliance with inheritance laws like the lex Falcidia (40 B.C.), mandating at least one-quarter of estates for heirs. Annuities were commonly sold by heirs to fund estates, with buyers obligated to honor payments, reflecting accepted market-based valuations despite crude demographic estimates derived possibly from graveyard data. In medieval Europe, life annuities evolved from Carolingian census contracts into municipal rentes, first issued by the city of Troyes in 1228, with 32 additional contracts by 1232, secured on real estate revenues and payable in money after the 12th century. Cities like Arras raised £2,500 through such annuities between 1241 and 1244 at rates around 15.4%, servicing 75% of debt needs, while issuers including monasteries, merchants, and landowners catered to purchasers such as financiers, artisans, and peasants. Church sanction, as from Pope Innocent IV in 1254, facilitated growth, particularly in Italian cities like Genoa (financing wars with 11 million lire by 1470) and Flemish regions like Tournai (certificates from 1228–1229), establishing annuities as key tools for public finance before formal actuarial tables emerged.

Evolution in the Industrial Era

The Industrial Era, particularly the 19th century, marked a period of gradual expansion for life annuity markets, facilitated by advancements in and the proliferation of amid and . Improved mortality tables, derived from empirical collected through expanding vital and insurer , enabled more accurate by reducing in longevity projections. For instance, actuaries developed tables based on pooled from life offices, such as the Seventeen Offices' Experience in the , which refined annuity valuations by incorporating industrial-era demographic shifts like declining and rising adult life expectancies. These developments stemmed from causal factors including better census and administrative , which provided the large-scale datasets necessary for statistical reliability, contrasting with earlier reliance on anecdotal or government-specific observations. In the United Kingdom, the private life annuity market demonstrated notable growth, increasing from approximately £1 million in total value by 1800 to £5 million by 1810, reflecting heightened demand among the emerging seeking to hedge against longevity risk in an era of economic . By 1863, government-backed annuities offered payouts of £80 annually per £1,000 invested, underscoring actuarial in interest and assumptions bolstered by gains that supported higher yields. However, annuities remained a minor segment compared to , as the latter addressed bequest motives more directly while annuities faced challenges from —where healthier individuals self-selected into purchases, inflating costs. Across the Atlantic, the U.S. annuity market followed a similar of modest , reaching a of about £1 million (equivalent to roughly $5 million) by , primarily through firms like , which began incorporating into their portfolios. Industrialization's emphasis on wage labor and factory work heightened awareness of , yet annuity lagged to volatile economic cycles and a cultural preference for lump-sum savings over lifetime payouts. Actuarial practices imported from Europe, combined with domestic data from fraternal societies, gradually professionalized pricing, though markets were constrained by limited regulatory oversight and competition from emerging mutual funds. Overall, this era laid foundational infrastructure for annuities by prioritizing empirical mortality modeling over speculative estimates, setting the stage for 20th-century scalability.

Post-WWII Expansion and Modernization

Following World War II, the experienced and the of employer-sponsored defined pension plans, which propelled the of group annuities as a core funding mechanism. These plans, often structured as group annuities, saw increase from $1.2 billion in 1955 to $5.1 billion by 1969, representing a 325% rise, while total annuity reserves reached $10 billion in the latter year. By 1969, group annuities accounted for 80% of new annuity , reflecting a marked shift from slower-growing individual annuities, which had peaked in popularity during the 1950s. This was facilitated by tax advantages under the Internal Revenue Code and rising corporate adoption of pensions amid postwar prosperity and labor demands. A pivotal innovation occurred in 1952 with the introduction of the variable life annuity by the Teachers Insurance and Annuity Association-College Retirement Equities Fund (TIAA-CREF), the first product to link annuity payouts to equity market performance rather than fixed interest rates. Designed to counter postwar inflation, which eroded purchasing power by approximately 50% in the subsequent decades, this variable structure allowed accumulation phases to invest in stocks, offering potential growth to offset longevity risk and rising costs of living. Unlike traditional fixed annuities, variable variants exposed retirees to market volatility but aligned payments more closely with economic realities, marking a modernization toward investment-driven retirement income. Regulatory frameworks further modernized the sector, with the Employee (ERISA) of establishing standards for fiduciary duties and portability, indirectly bolstering annuity use in qualified plans. By the , deferred annuities gained traction alongside the of accounts (IRAs) under the ERISA and 401(k) plans authorized in , enabling tax-deferred accumulation for later annuitization. Annuity premiums overtook life premiums by , reversing a where life exceeded annuities by over sevenfold, driven by for amid increasing life expectancies and the decline of traditional pensions. These developments emphasized annuities' in bridging gaps left by programs like , prioritizing empirical risk pooling over ad hoc savings.

Types of Life Annuities

Immediate Life Annuities

An immediate life annuity involves the payment of a single lump-sum premium to an insurance company in exchange for guaranteed periodic payments that commence shortly after purchase—typically within days to —and persist for the annuitant's lifetime. This converts accumulated savings directly into a lifelong , primarily designed to mitigate the of outliving one's assets. The mechanics rely on actuarial pooling, where premiums from a group of annuitants fund payments, with survivors benefiting from mortality credits as shorter-lived individuals' funds subsidize longer ones. Payout amounts are determined by the premium size, annuitant's age and gender (with females often receiving lower monthly amounts due to longer expected lifespans), prevailing interest rates, and mortality projections from tables such as those in the Social Security Trustees' Reports. Payments are disbursed monthly, quarterly, semiannually, or annually, and fixed variants deliver unchanging nominal amounts insulated from investment performance. Distinguishing from deferred life annuities, immediate forms eliminate any investment accumulation period, prioritizing rapid income onset over potential growth, which suits individuals seeking prompt retirement supplementation such as from inheritances or lump-sum distributions. Empirical data from annuity pricing quotes spanning 2001 to 2019 reveal a stable money's worth ratio—the ratio of expected present discounted value of payouts to premium—of approximately 0.80 for standard immediate life annuities, unaffected by declining rates or improving longevity. This implies purchasers receive about 80 cents in anticipated lifetime value per dollar invested, reflecting insurer margins for longevity risk and administrative costs. Common features include joint-and-survivor options for spousal coverage, where payments continue (often reduced) after the primary annuitant's death, and period-certain riders guaranteeing minimum payouts for 10 or 20 years to beneficiaries irrespective of survival. Inflation-protection riders can index payments to cost-of-living adjustments, though they elevate premiums and reduce initial amounts. Variable immediate annuities tie payouts to underlying portfolios, introducing market exposure for potential upside but added volatility. Principal risks involve the transaction's irrevocability, surrendering liquidity and principal access, with no residual value to heirs absent riders. Fixed payments erode in real terms amid inflation, while reliance on insurer solvency—though backed by state guaranty funds up to statutory limits—exposes holders to default probability. Adverse selection may disadvantage healthier buyers, as pooled mortality assumes average lifespans, potentially yielding lower relative value for long-lived individuals despite overall hedging against personal longevity uncertainty.

Deferred Life Annuities

Deferred annuities are contracts under which the purchaser, or annuitant, contributes premiums that accumulate in over a predetermined deferral before the contract converts into lifetime periodic payments commencing at a future , typically upon or later. This contrasts with immediate annuities, where payments begin shortly after a lump-sum premium, by incorporating an initial accumulation phase that leverages compounding and actuarial pooling to potentially enhance payout levels. The deferral can span years or decades, allowing contributions to grow without immediate income taxation on earnings in tax-qualified accounts, such as individual annuities in the United States. Mechanics involve premium payments—either single lump sum or flexible installments—deposited into the contract during the accumulation phase. For fixed deferred life annuities, the insurer guarantees a minimum interest crediting rate, often tied to market yields but floored to protect against rate drops, resulting in deterministic growth of the account value. Variable deferred variants allocate premiums to investment subaccounts, exposing value to market fluctuations while offering upside potential, though without principal guarantees absent riders. Upon expiration of the deferral period, the accumulated value undergoes annuitization, transforming it into fixed lifetime payments calculated via actuarial present value formulas incorporating the annuitant's attained age, life expectancy from mortality tables (e.g., those published by the Society of Actuaries), assumed interest rates, and optional features like joint survivor benefits or inflation adjustments. These annuities address by deferring to periods of heightened , empirically yielding higher implied money's worth ratios—often exceeding 90% for deferred structures versus immediate ones—due to mortality credits accruing over horizons and reduced from healthier, forward-planning purchasers. Studies modeling behaviors explain lower of immediate annuities relative to deferred options, as the latter align with preferences for delayed but sustained , enhancing utility in . Specialized forms, such as qualified longevity annuity contracts (QLACs) under U.S. provisions, permit deferral up to 85 within IRAs or 401(k)s, up to a $200,000 as of 2023 adjustments, exempting and bolstering late-life . Risks include illiquidity from surrender charges, which can exceed 10% in early contract years to deter premature withdrawals, and dependence on insurer solvency, mitigated by state guaranty associations covering up to $250,000–$500,000 per contract in most U.S. jurisdictions. Actuarial pricing incorporates conservative mortality improvements and interest scenarios, with variable products subject to separate account performance; empirical analyses confirm deferred life annuities outperform phased withdrawal strategies in shortfall risk metrics for conservative investors, though they forgo bequest motives absent death benefit riders. Overall, they function as a causal hedge against outliving assets, grounded in probabilistic survival distributions rather than deterministic savings depletion.

Fixed and Variable Life Annuities

Fixed life annuities deliver periodic payments of a predetermined, unchanging dollar amount for the duration of the annuitant's life, calculated at issuance using prevailing interest rates, mortality tables, and the annuitant's age and gender. The insurer assumes the investment risk by crediting premiums to its general account, where funds are invested conservatively in fixed-income assets, ensuring payments remain stable irrespective of market fluctuations. This structure provides principal protection and predictability, with the insurer pooling longevity risk across policyholders to subsidize survivors through mortality credits. In mechanics, a fixed life annuity typically begins payments immediately upon purchase or after a deferral period, with options for joint-life coverage or guaranteed minimum periods to mitigate early mortality . Regulations require insurers to guarantee a minimum crediting rate, often tied to state-approved benchmarks, shielding annuitants from credit while exposing the insurer to interest rate and reinvestment challenges. Empirical data from state insurance departments indicate fixed annuities maintain payout stability, with no principal erosion from poor investments, though inflation may diminish real value over time. Variable life annuities, by contrast, tie payment levels to the performance of underlying investment options, such as equity or bond subaccounts within a separate account segregated from the insurer's general assets. Premiums fund units in these portfolios, and lifetime payments are determined by the number of units accumulated and their variable value at payout, exposing annuitants directly to market volatility and sequence-of-returns risk. Unlike fixed variants, the insurer does not guarantee principal or income levels, shifting investment risk to the contract holder, though federal securities regulations mandate prospectus disclosures of fees, including mortality-and-expense charges averaging 1-1.5% annually. Mechanically, variable annuities often incorporate riders for optional floor protections, such as guaranteed minimum withdrawal benefits, but base payouts fluctuate quarterly or annually based on account performance net of expenses. State regulators classify them as securities, requiring broker licensing and suitability assessments due to their complexity and potential for value loss exceeding 20-30% in downturns, as observed in historical market data from 2008-2009. This design aims to hedge longevity risk via lifetime structure while offering upside potential, but demands tolerance for variability, with studies from actuarial bodies noting higher long-term returns in bull markets offset by elevated fees eroding net yields. Key distinctions include risk allocation—insurer-borne in fixed products for assured income, versus annuitant-borne in variables for growth potential—and regulatory oversight, with fixed annuities under pure insurance codes and variables dually supervised by securities authorities like the SEC. Fixed options suit conservative retirees prioritizing stability, yielding effective rates around 4-6% as of 2023 per insurer filings, while variables appeal to those seeking equity exposure, albeit with principal guarantees rare absent costly add-ons.

Specialized Variants

Joint and survivor life annuities provide payments to two individuals, typically spouses, continuing to the survivor after the first annuitant's death, often at a reduced rate such as 50% or 100% of the original amount. These contracts hedge against the risk of the primary annuitant outliving the secondary, ensuring lifelong income for the couple, though they yield lower initial payments than single-life options due to extended payout periods based on combined mortality tables. In qualified retirement plans under U.S. law, such annuities are mandatory unless waived, with the survivor benefit calculated to maintain at least 50% of the joint payment level. Enhanced or impaired life annuities offer higher periodic payments to annuitants with medical conditions, lifestyle factors, or habits that statistically shorten life expectancy, such as smoking or chronic illnesses like diabetes or heart disease. Underwriting involves medical disclosures or exams to adjust pricing via lower assumed longevity, potentially increasing income by 5-20% or more; for instance, heavy smokers may receive up to 10% extra, while multiple heart attacks could yield 19% higher rates. These variants compensate for reduced expected payout duration but require verifiable health impairments, excluding standard applicants. Inflation-linked annuities, also known as escalating annuities, index payments to rise annually by a fixed (e.g., 3-5%) or tied to indices like CPI, preserving against from rising costs. payouts are lower than fixed equivalents—often 20-30% less—to fund increases, with empirical showing they outperform level annuities in high- scenarios but underperform in low- periods. has grown post-2022 spikes, as evidenced by U.K. trends where such products comprised a rising share of annuity sales amid central bank rate hikes. Other specialized forms include immediate needs annuities tailored , which front-load higher payments for escalating healthcare costs while guaranteeing lifetime minimums, factoring in regional mortality differences for minor enhancements. These adaptations reflect actuarial tailoring to demographic or economic risks, though availability varies by jurisdiction .

Valuation and Actuarial Foundations

Pricing and Mortality Assumptions

The pricing of life annuities fundamentally relies on the actuarial present value of expected future payments, where mortality assumptions determine the survival probabilities (t p_x) that weight each contingent payment in the summation formula ä_x = ∑{t=0}^∞ v^t \cdot _t p_x, with v as the discount factor and _t p_x as the probability of an individual aged x surviving t years. These assumptions derive from mortality tables constructed from historical annuitant experience, which typically exhibits lower death rates than general population data due to adverse selection—healthier and wealthier individuals disproportionately purchase annuities. In the United States, insurers commonly base pricing on specialized annuity mortality tables such as the 1983 Individual Annuity Mortality (IAM) Table, the Annuity 2000 Table, and the 2012 Individual Annuity Reserving (IAR) Table, which provide q_x rates (annual mortality probabilities) differentiated by age, gender, and sometimes smoker status. Actuaries apply professional judgment under standards like ASOP No. 54 to select or blend these tables with company-specific data, ensuring assumptions reflect credible evidence while incorporating margins for uncertainty; for instance, static tables may be scaled for projected improvements using factors like the Scale MP-2017 or BB, which assume annual mortality reductions of 0.5% to 1.5% depending on age cohort. Mortality improvements—empirically observed as declining rates from advances and changes—directly elevate annuity prices by increasing expected durations; for example, a 1% improvement in rates can single-premium immediate annuity costs by 3-5% for a 65-year-old, as longer lifespans amplify the of the . Conversely, generational mortality projections, which embed cohort-specific improvements throughout the annuitant's lifetime, are used in approximately 50% of annuity pricing scenarios to capture these trends, though static assumptions predominate for shorter-term products to avoid over-optimism amid uncertainties like pandemics. Regulatory frameworks, such as those from the National Association of Insurance Commissioners (NAIC), mandate that pricing assumptions maintain conservatism to ensure solvency, often requiring tables updated every 10-20 years based on aggregated industry experience; the transition from the Annuity 2000 to the 2012 IAR Table, for instance, incorporated post-1990s data showing sustained lower annuitant mortality, resulting in higher reserving and pricing baselines. For tax valuations, the IRS prescribes unisex tables derived from general population data, updated as of August 26, 2025, to compute minimum present values, though commercial pricing diverges to reflect annuitant-specific lower mortality. Sensitivity analyses reveal that deviations in mortality assumptions, such as underestimating improvements, can lead to mispricing by 5-10%, underscoring the need for ongoing experience studies to validate assumptions against causal factors like socioeconomic status and healthcare access.

Interest Rate and Risk Factors

The valuation of life annuities relies on assumptions to discount the expected stream of future payments to their , capturing the and projected yields on invested premiums. Actuaries select these discount rates using market-consistent approaches, drawing from current fixed-income yields, credit spreads, and regulatory guidelines to align with the for backing liabilities. modeling is employed to evaluate profitability under varying rate scenarios, incorporating professional judgment on long-term economic conditions. Interest rate risk manifests as a duration mismatch between long-term annuity liabilities and shorter-term or variable-yield assets, where rising rates decrease the present value of liabilities but erode asset portfolio values, potentially straining solvency. U.S. life insurers, in particular, display high exposure, with stock returns negatively sensitive to government bond performance—a 1% yield drop correlating to roughly an 8.8% equity decline as of mid-2015 data, amplified by policy guarantees extending liability durations. This risk drives substantial pricing markups, comprising at least 50% of average life annuity loads, equivalent to about 8 percentage points, as firms embed hedging costs and capital charges against rate volatility, a burden intensified post-2008 low-rate environment. Declining rates directly compress payout levels, since insurers reinvest premiums at lower yields, reducing credited rates on fixed annuities and overall product attractiveness—for instance, sustained low rates since have historically lowered quoted annuity incomes by limiting portfolio returns. Rising rates, by , new annuity yields but elevate lapse risks on in-force policies, with showing fixed annuity surrenders surging as alternatives offered superior returns, disrupting projections. Associated risks include reinvestment risk, where maturing assets must be rolled over at unfavorable rates, and basis risk from imperfect hedges like derivatives, both quantified through sensitivity analyses in actuarial pricing to ensure reserves cover adverse deviations. Regulatory frameworks, such as prescribed statutory valuation rates updated annually (e.g., for 2024 issues), further calibrate these factors to maintain insurer stability amid rate cycles.

Empirical Pricing Studies

Empirical studies of life annuity primarily utilize the money's worth (MWR), calculated as the of expected lifetime payouts discounted at a , divided by the premium paid, using mortality tables to estimate probabilities. This assesses actuarial fairness, with values below 1.0 indicating loads for expenses, profits, and where purchasers exhibit lower mortality than the general . Early U.S. analyses of quoted prices from the mid-1990s reported MWRs of 0.80 to 0.91 for single-premium immediate annuities for males aged 65, rising to 0.85-0.95 for joint-life products, reflecting deductions for insurer margins typically estimated at 5-10% of . Subsequent research adjusting for annuitant selection effects—using smoker/non-smoker distinctions or private mortality data—elevated implied MWRs closer to 0.95-1.00, suggesting that population-based tables underestimate value for healthier buyers while adverse selection erodes it for insurers. Comparative international evidence from nominal annuity markets in Chile, Israel, and the UK yielded MWRs of 0.92-0.98, but real (inflation-linked) annuities showed 7-9% lower ratios due to higher longevity and inflation risks borne by issuers. In mandatory schemes like Singapore's Central Provident Fund annuities (post-2009), empirical MWRs ranged from 0.973 to 1.185 per dollar contributed for cohorts aged 55-62 as of 2015-2018, exceeding parity for females and certain low-income groups owing to subsidized pricing and scale efficiencies. Pricing sensitivity to assumptions has been quantified in recent analyses; for instance, a 1% increase in discount rates can boost MWRs by 5-10 percentage points, while optimistic mortality improvements (e.g., post-2000 U.S. Social Security projections) reduce them by similar margins. U.S. insurer pricing data from 1989-2019 reveal markups averaging 2-4% above fair value, driven by interest rate hedging costs rather than excessive profits, with fixed annuities commanding lower spreads than variable ones due to reduced equity risk exposure. These findings underscore that while gross MWRs often signal apparent underpricing, net values align with competitive equilibria when accounting for unobservable selection and operational costs, though data limitations in proprietary insurer tables constrain broader verification.
StudyMarket/PeriodSingle-Life MWR (Age ~65)Key Adjustment Factors
Mitchell et al. (1999)U.S./1995 quotes0.80-0.91 (males)Population mortality; adverse selection load ~10%
Cannon & Tonks (various)UK/1990s-2000s0.85-0.95Joint-life higher; real annuities -7-9%
Yi et al. (2021)Singapore/2009-20180.973-1.170Mandatory scale; gender differentials favor females
Brown et al. (2021)U.S./recent retail0.90-0.98 (sensitivity)Discount/mortality variance; hedging adds 2-4% markup

Benefits and Empirical Advantages

Longevity Risk Hedging

Life annuities mitigate —the uncertainty of outliving accumulated retirement savings—by providing guaranteed periodic payments for the duration of the annuitant's , irrespective of lifespan. This structure transfers the idiosyncratic to the insurer, who pools premiums across a large , leveraging mortality credits from deceased participants to subsidize survivors. Unlike systematic withdrawals from a , which deplete principal and expose retirees to sequence-of-returns compounded by extended lifespans, annuities ensure income continuity, effectively insuring against the tail of extreme longevity. Empirical assessments confirm the hedging efficacy through money's worth ratios, which measure the present value of expected payouts relative to premiums paid. For immediate life annuities in the U.S. from 2001 to 2019, these ratios averaged approximately 0.80 per dollar of premium, remaining stable despite rising life expectancies and falling interest rates, as derived from annuity market data and Social Security Trustees' Reports. This ratio reflects a fair actuarial value after accounting for insurer loadings, with deferred annuities exhibiting even higher relative insurance value due to their focus on protecting against low-probability long lives; wealth equivalence calculations show deferred annuities requiring only 0.73 (women) to 0.77 (men) of initial wealth compared to 0.86-0.91 for immediate annuities. Deferred variants, often termed annuities, enhance hedging for advanced-age survival by commencing payments at ages like 80 or 85, purchased decades earlier at lower cost. For instance, a $100,000 at age 60 yields $4,501 monthly at age 85, versus $534 monthly immediately, with theoretical models indicating optimal allocations up to 52.7% of for medium-low when deferral aligns with peak longevity uncertainty. Health and Retirement Study data underscore underestimation of this risk, with 49.2% of retirees surviving to age 75 despite subjective probabilities near zero, amplifying the gains from such hedging. From the insurer's perspective, natural hedging—balancing annuity liabilities with payouts, where mortality improvements inversely affect each—facilitates more efficient and lower premiums. Empirical analysis of U.S. insurers reveals that firms with diversified life-annuity portfolios charge reduced annuity rates, as the offsetting exposures dampen aggregate mortality ; and (2004) quantify this through portfolio simulations showing premium tied to hedge ratios. This mechanism indirectly bolsters annuitant hedging by enabling competitive pricing without excessive risk premia, though aggregate U.S. annuitization remains low at about 4% of assets.

Income Stability and Diversification

Life annuities deliver a predetermined income stream insulated from equity market fluctuations, offering retirees a reliable cash flow that contrasts with the variability of systematic withdrawal strategies from investment portfolios. Fixed life annuities, in particular, guarantee payments based on contractual obligations rather than post-purchase investment returns, shielding recipients from sequence-of-returns risk during early retirement drawdowns. This stability is evidenced by simulations showing that market-dependent self-annuitization approaches yield up to 28% less annual income than commercial annuities when amortized to advanced ages, with a 20% probability of portfolio depletion under volatile conditions. Incorporating annuities into retirement portfolios enhances diversification by introducing an asset class with low correlation to traditional equities and bonds, thereby lowering overall income volatility. Empirical models indicate that optimal allocations to variable annuities with guarantees, such as guaranteed minimum withdrawal benefits, allow for dynamic equity exposure while providing downside protection, yielding welfare gains of 1.7% in baseline scenarios and up to 4.3% when accounting for labor income uncertainty. Retirees with annuity allocations can sustain higher equity tilts in non-annuitized portions, as the annuity acts as a floor for essential spending, reducing the need for conservative fixed-income weighting across the entire portfolio. Quantitative analyses confirm these benefits through retirement success metrics. In profiled simulations for mis-timed market entrants experiencing a -20% initial return, 20-40% annuity allocations raised success probabilities to 78-86%, versus 72% for non-annuitized strategies; for conservative investors, rates improved to 95-99% from 90%. Similarly, annuities covering stable expenses achieved 89-98% efficacy with 20-40% allocations, compared to 78% without, demonstrating reduced spending shortfalls amid volatility. Public employee data further reveal that annuitization decreases lifetime consumption volatility, supporting higher sustainable withdrawal rates from remaining assets.

Evidence from Retirement Studies

Empirical analyses from the Health and Retirement Study (HRS) indicate that retirees with annuitized income consume lifetime resources more efficiently, spending approximately 85% of guaranteed income streams like Social Security and pensions compared to only about 50% of savings and capital income, enabling higher sustainable consumption levels. Converting a portion of savings to annuities can increase retiree consumption by up to 80% overall and 100% for married households by mitigating underspending driven by longevity uncertainty. Retirement satisfaction studies reveal that annuitants experience lower declines in compared to non-annuitants, particularly among vulnerable groups such as those with low or poor , due to the of guaranteed payments that reduce anxiety over outliving assets. Retirees deriving more than 30% of from annuities report higher levels than those without, attributed to diminished risks and financial in later . Guaranteed annuity benefits, akin to defined-benefit pensions, correlate with elevated self-reported by addressing the of resource depletion. Simulation-based retirement studies demonstrate that incorporating life annuities into portfolios enhances utility and supports higher withdrawal rates; for instance, a 50% annuitization strategy yields an approximate certain equivalent (ACE) utility of 69.77 for a baseline female retiree, outperforming the Bengen rule's 62.34 by providing longevity protection and reducing shortfall probabilities below 5% over 35 years at a 4.5% inflation-adjusted rate. Partial annuitization strategies further lower the risk of income failure in extreme longevity scenarios, where non-annuitized systematic withdrawals fail over 50% of the time beyond age 100. Actuarial evaluations using historical pricing data confirm annuities' longevity insurance value, with money's worth ratios stabilizing around 0.80-0.90 across socioeconomic groups from 2001 to 2019, delivering consistent income stability despite interest rate declines and mortality improvements, and yielding greater utility gains for lower-SES individuals facing higher longevity variance.

Risks, Criticisms, and Controversies

Financial and Insolvency Risks

Life annuities expose annuitants to counterparty risk, as payments depend on the insurer's ongoing solvency; in the event of bankruptcy, obligations may be transferred to another insurer, delayed, reduced, or partially covered by guaranty funds, but full recovery is not guaranteed. Insurers hold annuity premiums in general accounts to fund long-term liabilities, making these assets vulnerable to claims from creditors during liquidation, unlike separate accounts for variable products. Historical insolvencies illustrate the potential impact: the 1991 seizure of Executive Life Insurance Company, the largest U.S. life insurer failure at the time with over $11 billion in assets, led to policyholder runs, asset sales at discounts, and rehabilitation plans that reduced annuity values for thousands of holders, with some payments temporarily halted or renegotiated. Similar disruptions occurred in the early 1990s with Mutual Benefit Life and Confederation Life, where rapid growth, junk bond investments, and interest rate mismatches eroded surplus, resulting in state takeovers and partial losses for annuity contract holders despite reinsurance efforts. These cases, analyzed by the Society of Actuaries, highlighted root causes like inadequate risk management and regulatory gaps in monitoring investment concentrations. Regulatory frameworks mitigate but do not eliminate these risks through risk-based capital (RBC) requirements, which mandate insurers maintain capital proportional to liabilities and investment exposures, with state commissioners intervening via corrective actions if RBC falls below thresholds (e.g., 200% for company action level). In the U.S., state life and health guaranty associations provide backstop coverage, funded by assessments on solvent member insurers, typically limiting protection to $250,000 per annuity contract per individual per insolvent company, though limits vary (e.g., $300,000 in some states, $500,000 maximum in others for present value of annuity benefits). Coverage applies post-insolvency but excludes non-residents or excess amounts, and associations may prioritize rehabilitation over full payouts, as seen in Executive Life where federal intervention supplemented state efforts. Empirical evidence indicates low default probabilities for life insurers due to conservative regulation and diversification, with no major annuity provider defaults between 2008 and 2015 despite financial crisis stresses, and cumulative five-year default rates for rated insurers historically under 1% for investment-grade issuers. However, determinants like high leverage, poor asset-liability matching, and supervisory weaknesses can precipitate insolvency, as evidenced in recent analyses of emerging market life insurers where limited oversight amplified vulnerabilities. Annuitants can assess solvency via ratings from agencies like A.M. Best or S&P, but these are not infallible predictors, underscoring the need for diversification across multiple highly rated issuers to cap exposure per contract below guaranty limits.

Fees, Complexity, and Liquidity Issues

Life annuities, particularly deferred variants, often incorporate multiple layers of fees that can significantly diminish net returns to annuitants. These include mortality and expense risk charges, typically ranging from 0.5% to 1.5% annually, administrative fees of 0.1% to 0.3%, and embedded commissions for agents, which may add 1% to 3% or more in implicit costs spread over the contract life. Empirical analyses indicate that such fees compound over time, potentially eroding tens of thousands in retirement income for a $100,000 premium, as lower credited interest rates in fixed annuities absorb sales costs. Deferred annuities, common in the U.S. market, embed these expenses without transparent upfront disclosure, leading to effective costs exceeding 2% annually in some products during the accumulation phase. The structural complexity of annuity contracts exacerbates fee opacity, with dense prospectuses averaging over 100 pages that detail riders, guarantees, and payout formulas in actuarial jargon. Experimental studies demonstrate that consumers frequently misvalue annuities, underestimating lifetime utility by failing to grasp probabilistic survival credits or rider interactions, which reduces informed uptake. Behavioral research further identifies framing effects and numeracy barriers as key impediments, where participants in surveys assign lower perceived value to annuities compared to equivalent streams due to cognitive overload from variable options like inflation adjustments or death benefits. Regulatory reviews, such as those from the UK's Financial Conduct Authority, highlight persistent gaps in consumer comprehension, with many unable to differentiate product risks despite mandated illustrations. Liquidity constraints represent a core drawback, as annuitization commits principal to insurers for life, forgoing access except through limited free withdrawals (often 5-10% annually) or full surrender. Surrender charges apply during initial periods of 5 to 10 years, starting at 7-10% of withdrawn amounts and declining linearly to zero, designed to recoup commissions but penalizing early exits amid health or market shifts. For instance, withdrawing beyond penalty-free limits in year one could incur charges reducing principal by up to 10%, plus potential market value adjustments in variable annuities that amplify losses during rising rates. These features render annuities illiquid relative to alternatives like bonds or CDs, with empirical portfolio data showing life/annuity assets maintaining over 90% illiquidity to match long-term liabilities, heightening vulnerability to policyholder runs. Critics argue this rigidity suits only those with diversified liquidity elsewhere, as unforeseen needs trigger substantial opportunity costs.

Behavioral and Market Criticisms

Behavioral criticisms of life annuities center on cognitive biases that lead individuals to undervalue or avoid them despite theoretical advantages in hedging longevity risk. Framing effects play a key role, as annuities are often presented as a forfeiture of lump-sum control rather than a gain in lifetime security, prompting retirees to favor decumulation flexibility over guaranteed income. Loss aversion amplifies this, with empirical experiments showing that people exhibit stronger aversion to the perceived "loss" of accessible principal—such as for bequests or emergencies—than appreciation for the insurance value against outliving assets. Subjective overestimation of personal longevity risk, coupled with hyperbolic discounting, further contributes to low uptake, as individuals prioritize immediate liquidity over long-term probabilistic benefits. Complexity in annuity valuation exacerbates these issues, with studies demonstrating that bracketing choices narrowly—focusing on near-term payments rather than lifetime expectancy—results in systematic underpricing by consumers. Time-inconsistent preferences also manifest empirically: surveys of older adults reveal a preference for lump sums that strengthens with age, contradicting rational intertemporal optimization and aligning with in . Personality factors correlate with adoption rates, where higher and lower predict reduced annuity ownership, suggesting emotional aversion to perceived rigidity influences decisions beyond actuarial rationality. These biases contribute to the observed annuity puzzle, with voluntary market participation below 6% among eligible U.S. households, far lower than models predict absent behavioral frictions. Market criticisms highlight structural impediments that distort annuity supply and pricing, independent of demand-side behaviors. Interest rate volatility constrains insurer participation, as fixed obligations expose providers to reinvestment risk; empirical analysis of U.S. pricing data shows annuities command a 1-2% spread premium over risk-free rates to compensate, reducing affordability and market depth. Adverse selection persists due to asymmetric information, with longer-lived buyers self-selecting, inflating pooled mortality credits and effective costs by up to 20% compared to actuarially fair rates in simulated markets. Thin competition exacerbates markups, as few insurers dominate voluntary markets, leading to opaque pricing and limited product innovation; for instance, secondary markets for trading annuities remain underdeveloped, amplifying illiquidity concerns despite regulatory guarantees. These dynamics result in empirically higher implied loads—often 10-15% upfront—than in competitive commodities, questioning allocative efficiency.

The Annuity Puzzle

Theoretical Predictions vs. Reality

Standard economic theory, originating with Yaari's 1965 model of consumption under uncertain lifetimes, predicts that risk-averse individuals without bequest motives should fully annuitize their retirement wealth to maximize utility. In this framework, actuarially fair annuities offer a higher expected payout than self-annuitization through systematic withdrawals, due to mortality credits from payments to survivors funded by those who die early, thereby hedging longevity risk efficiently. Extensions of life-cycle models reinforce this, suggesting that rational households facing mortality uncertainty would allocate a substantial portion—often modeled as 40-80% or more—of liquid wealth to annuities at retirement onset, absent adverse selection or other frictions. Empirical reality starkly contrasts these predictions, with voluntary annuitization rates remaining persistently low across developed markets. In the United States, only about 10% of retirees hold commercial life annuities, despite surveys indicating that roughly half express willingness to purchase at prevailing rates. Similar patterns prevail internationally; for instance, private annuity uptake in the United Kingdom and other OECD countries hovers below 5-10% of eligible retirees, far short of theoretical optima even after accounting for mandatory schemes like Social Security. This discrepancy, termed the "annuity puzzle," persists despite annuities' actuarial advantages for population-average risks, as evidenced by money's-worth ratios often exceeding 90% for healthy cohorts in competitive markets. Disaggregation by demographics highlights further gaps: annuitization is concentrated among higher-income, healthier individuals, exacerbating adverse selection that theory anticipates but data shows insufficient to explain the aggregate underparticipation. Calibration exercises matching life-cycle models to household surveys, such as those from the Health and Retirement Study, confirm that baseline predictions yield annuitization levels 5-10 times higher than observed, underscoring unresolved behavioral or institutional barriers beyond standard rational choice assumptions.

Explanations from Empirical Research

Empirical studies have identified bequest motives as a primary driver of low demand, with structural estimations from life-cycle models showing that households valuing intergenerational transfers annuitize 20-30% less wealth than those without such motives. In analyses of choices, stronger bequest preferences correlate with annuity rejection rates exceeding 80% among higher-income deciles, where liquidity for heirs is prioritized over longevity . These findings hold across U.S. and European datasets, though critics note that bequest effects weaken among childless individuals, suggesting incomplete explanatory power. Adverse selection contributes to the puzzle by elevating annuity prices through disproportionate purchases by longer-lived individuals, with U.K. market data from 1988-2006 revealing selection effects that inflate premiums by 15-20% relative to actuarially fair rates. Empirical tests in Swiss pension funds confirm this dynamic, where healthier annuitants self-select, reducing overall market participation to under 10% despite mandatory savings pools. However, cross-country comparisons, including Chile's competitive market, indicate adverse selection explains only 5-10% of the demand gap, as prices remain uncompetitive even absent severe information asymmetries. Survival pessimism—where individuals underestimate their own longevity by 2-5 years on average—further suppresses demand, as evidenced by field experiments linking subjective life expectancy forecasts to annuity uptake rates dropping below 5% among pessimists. Surveys of U.S. retirees show that correcting these misperceptions via personalized actuarial data increases stated willingness to annuitize by 15-25%, though actual purchases remain low due to inertia. Behavioral field studies attribute this to cognitive biases, including hyperbolic discounting and framing effects, where annuities are viewed as "all-or-nothing" gambles rather than steady income streams, yielding participation rates under 6% in voluntary markets. Liquidity constraints and background risks amplify the puzzle, with dynamic models calibrated to U.S. household data demonstrating that uncertain medical expenses or spousal needs reduce optimal annuitization from 50-70% of wealth to near zero without flexible withdrawal options. Recent analyses of 2020s market data link low demand to interest rate volatility constraining supply, where insurers hedge longevity risk inefficiently, leading to spreads that deter 70-80% of potential buyers despite theoretical gains. These factors interact; for instance, low financial literacy exacerbates misperceptions, with regression discontinuities in education levels showing a 10-15% demand drop among less numerate cohorts. Overall, no single explanation resolves the puzzle fully, but combined empirical evidence points to rational responses to real frictions outweighing pure irrationality.

Policy and Market Implications

The persistence of the annuity puzzle underscores challenges for retirement policy, as voluntary market uptake fails to provide adequate longevity insurance for many retirees, potentially straining public safety nets amid rising life expectancies. In the United States, the SECURE Act of 2019 addressed this by establishing fiduciary safe harbors, shielding plan sponsors from liability for annuity provider insolvency if prudent selection processes are followed, thereby encouraging defined contribution plans to include lifetime income options. SECURE 2.0 in 2022 further refined these rules, raising commercial annuity premium limits to $210,000 as of 2025 and easing portability for job changers, with the intent of increasing annuitization without mandates. These measures reflect a nudge-based approach, recognizing behavioral barriers while preserving choice, though empirical data indicate annuities still represent a minor fraction of retirement assets. In contrast, the 's pension freedoms, which removed mandatory annuitization requirements, dramatically reduced purchases, with drawdown options doubling and of accessed pots fully withdrawn in the immediate aftermath, shifting reliance toward flexible but riskier decumulation strategies. sales as a proportion of outflows plummeted from near 70% pre-freedoms to under 20% initially, though absolute sales rebounded to £5.2 billion in amid higher interest rates, highlighting how policy liberalization amplifies the puzzle by prioritizing over . This has fueled debates on reinstating defaults or enhanced default guidance to curb potential elderly , as evidenced by reviews noting risks of fund depletion without annuities. Market implications stem from adverse selection, where longer-lived buyers dominate, inflating premiums by 7-10%—effects compounding with age and deterring broader participation—resulting in thin markets prone to high markups and limited competition. Low demand sustains elevated fees and complexity, as providers face pooled mortality risks without scale efficiencies, while alternatives like systematic withdrawals gain traction despite higher longevity exposure. Policy responses, such as improved transparency mandates or subsidies for competitive bidding platforms, aim to mitigate these frictions, but the puzzle persists due to rational factors like bequest motives and Medicaid backstops reducing effective demand.

Global and Regional Sales Data

In the , total individual sales reached a record $434.1 billion in 2024, marking a 13% increase from , driven largely by fixed deferred products amid elevated rates. Lifetime income annuities, including single premium immediate annuities (SPIAs), represented a modest subset; SPIA sales totaled $3.6 billion in the second quarter of 2025, up 6% year-over-year, suggesting annual volumes in the $12–15 billion range based on prior quarterly trends. annuities (DIAs), another lifetime payout option, recorded $1.2 billion in the first half of 2025, down 7% from the prior year. In the United Kingdom, individual pension annuity sales—predominantly lifetime income products—totaled £7 billion in 2024, a 34% rise from 2023 and the highest since pension freedoms reforms in 2015. This surge coincided with 89,600 contracts issued, up 24% year-over-year, reflecting heightened demand for guaranteed income amid economic uncertainty and improved payout rates. Half-year figures for 2024 showed £3.63 billion in sales, underscoring sustained momentum. Data for continental Europe remains fragmented, with individual life annuities less prevalent than in the UK or US due to preferences for defined-benefit pensions and state systems; Swiss Re notes broader life insurance growth but limited specific annuity sales tracking. Bulk annuities, often for de-risking corporate pensions, saw robust activity in the UK at £47.6 billion across 293 transactions in 2024, though these differ from retail life products. In Asia-Pacific, explicit sales data for individual life annuities is scarce amid diverse regulatory frameworks, but the overall life and annuity insurance market reached $1.22 trillion in premiums in 2024, with growth projected at a 4–5% CAGR through 2030, fueled by aging demographics in Japan and China. Japan maintains steady demand via national pension annuitization options, while markets like Australia report rising retirement income product uptake without disaggregated annuity figures.
Region2024 Sales (Key Metric)Year-over-Year ChangeSource
United States (Total Annuities)$434.1 billion+13%LIMRA
United States (SPIA Example)~$12–15 billion (est. annual)Stable to +6% (Q2 proxy)LIMRA
United Kingdom (Individual Annuities)£7 billion+34%ABI
Asia-Pacific (Life & Annuity Premiums)$1.22 trillionN/A (market value)TechSci Research
Comprehensive global aggregation for life annuities is challenging due to definitional variances and reporting gaps, with the US dominating volume but lifetime products comprising under 5% of totals there, versus higher proportions in the UK. Elevated rates since 2022 have boosted sales across regions by enhancing yields, though Deloitte anticipates moderation as policies ease.

Innovations in 2020s (AI, Indexed Products)

In the early 2020s, artificial intelligence began integrating into life annuity operations, primarily for enhancing underwriting accuracy and personalizing product offerings by analyzing vast datasets on policyholder health, longevity, and financial profiles to refine pricing models and risk assessments. By 2025, AI-driven tools enabled insurers to generate tailored annuity recommendations, optimizing for individual retirement needs while minimizing adverse selection risks through predictive analytics on mortality and lapse rates. Industry surveys indicated that 90% of annuity executives anticipated AI's significant role in operational efficiencies, including fraud detection and automated claims processing, though deployment remained cautious due to regulatory scrutiny over data privacy and algorithmic bias. AI's application extended to customer interfaces, with 24/7 virtual advisors providing real-time annuity illustrations and scenario modeling, reducing reliance on human agents and improving accessibility for distributed sales channels. In risk management, machine learning models processed alternative data sources, such as wearable device metrics, to adjust longevity assumptions more dynamically than traditional actuarial tables, potentially lowering premiums for healthier cohorts. However, as of 2025, full-scale adoption lagged behind experimentation, with insurers prioritizing hybrid human-AI systems to ensure compliance and interpretability in payout guarantees. Parallel innovations in indexed life annuities focused on expanding crediting strategies amid volatile interest rates, with fixed indexed annuities (FIAs) incorporating novel indices tied to volatility-controlled or multi-asset benchmarks to capture upside potential while capping downside exposure. By mid-2025, FIAs and registered index-linked annuities (RILAs) accounted for 23% of total U.S. annuity sales totaling $242 billion, driven by product enhancements like higher participation rates and flexible surrender charges. Insurers such as Allianz Life launched updated FIA versions with improved income riders, responding to demand for deferred lifetime withdrawal benefits amid delayed retirements. Lincoln Financial introduced elevated cap rates on select indexed products in August 2025, allowing greater linkage to equity indices for accumulation phases while preserving principal protection. Overall, 717 indexed annuity variants were available for sale by September 2025, with 41.7% featuring guaranteed lifetime income options, reflecting proliferation of rider innovations to address longevity risk without eroding . These developments intersected with AI, as algorithms analyzed earnings data and signals to recommend optimal index allocations within FIAs, enhancing optimization for policyholders.

Projections for 2025 and Beyond

In 2025, U.S. life annuity sales, encompassing immediate and deferred income products providing lifetime payouts, are projected to range between $16 billion and $18 billion, reflecting a approximately 10% decline from the $18 billion recorded in 2024. This downturn stems primarily from anticipated reductions in short-term interest rates, which diminish payout rates and erode the relative attractiveness of fixed-income guarantees compared to alternative retirement vehicles. Despite this, broader annuity market sales are expected to total $364 billion to $410 billion, indicating resilience in hybrid and indexed variants amid ongoing market volatility. Looking beyond 2025, demographic pressures from an aging — with an additional 7.5 million reaching age 65 or older by 2027 and approximately 11,200 individuals turning 65 daily in 2025— are forecasted to sustain demand for guaranteed lifetime income streams, counterbalancing rate headwinds. Sales of guaranteed income products, including life annuities, are anticipated to stabilize or modestly increase through 2026 and 2027, supported by robust equity market performance and product innovations such as index-linked annuities that blend upside potential with protection. Persistent challenges, including product and constraints like surrender charges, may temper adoption unless addressed through regulatory simplification or enhanced . Long-term growth potential hinges on adapting to lower-yield environments, potentially via technological integrations like AI-driven , while risks could further incentivize annuitization for real income preservation.

Regulation and Jurisdictional Variations

United States Framework

In the United States, life annuities are primarily regulated at the state level as insurance products by individual state insurance departments, which oversee insurer solvency, product approval, and consumer protections. The National Association of Insurance Commissioners (NAIC) facilitates uniformity through model laws and regulations, such as Model Regulation #275 (Suitability in Annuity Transactions), which was revised in 2020 to impose a best interest standard on producers recommending annuities. This standard requires producers to satisfy four core obligations when recommending annuities: exercising reasonable diligence, care, and skill to ensure the recommendation serves the consumer's best interest (care obligation); disclosing material conflicts of interest, the producer's role, and limitations of the recommendation (disclosure obligation); establishing and maintaining procedures to mitigate material conflicts (conflict of interest obligation); and conducting a reasonable basis analysis documented in writing (documentation obligation). All 50 states had adopted versions of the NAIC's best interest model regulation by April 2025, replacing prior suitability standards that focused on whether products merely matched consumer profiles without prioritizing overall best outcomes. State regulators enforce these through licensing requirements for producers, mandatory training (including a one-time four-credit course on annuities), and oversight of sales practices, with penalties for non-compliance including fines or license revocation. Insurers must file annuity products for state approval, ensuring illustrations of benefits, fees, surrender charges, and guarantees are accurate and non-misleading, often aligned with NAIC's Annuity Disclosure Model Regulation (#245). Federal involvement is limited but includes taxation under Internal Revenue Code Section 72, where annuity payments are partially taxable based on the exclusion ratio (recovering principal tax-free until depleted, with earnings taxed as ordinary income). For annuities held in qualified retirement plans, the Employee Retirement Income Security Act of 1974 (ERISA) imposes fiduciary duties on plan sponsors to act prudently in selecting annuitants for de-risking transactions like pension risk transfers. Variable life annuities with investment components fall under Securities and Exchange Commission (SEC) oversight as securities, supplemented by Financial Industry Regulatory Authority (FINRA) rules on sales practices, though fixed life annuities remain exempt from federal securities regulation. Recent state priorities for 2025 emphasize reinsurance disclosures and illustration accuracy amid market growth, but no major federal overhauls have altered the state-centric framework as of October 2025.

United Kingdom and European Approaches

In the United Kingdom, life annuities are regulated by the Financial Conduct Authority (FCA), which enforces conduct rules to protect consumers during sales and ensure fair treatment, including thematic reviews of non-advised annuity practices to address issues like inadequate risk warnings and poor value assessments. Firms must provide mandatory information prompts before annuity purchases, detailing potential income gains from exercising the Open Market Option (OMO), which allows pension holders to shop around providers for competitive rates rather than accepting default offers from their pension scheme administrator. This OMO requirement, embedded in FCA's Conduct of Business Sourcebook (COBS 19), aims to mitigate inertia and capture losses estimated at up to 15-30% of potential income if consumers do not compare options. Additional safeguards include access to the Financial Services Compensation Scheme (FSCS) for claims up to £85,000 per person per firm in case of insurer failure, and dispute resolution via the Financial Ombudsman Service. Secondary annuity markets, introduced in 2018, restrict buyers to FCA-authorised entities to prevent exploitative transfers that could erode retirement security. Post-Brexit, the UK has transitioned to Solvency UK, a reformed prudential regime diverging from EU Solvency II by reducing capital requirements for certain long-term life products like annuities to boost competitiveness, while maintaining risk-based solvency margins calibrated to mortality and longevity risks. The Prudential Regulation Authority (PRA) supervises insurers' solvency, requiring stress testing for annuity liabilities under matching adjustment rules that allow insurers to discount liabilities using illiquid asset yields, subject to strict eligibility criteria to ensure portfolio durability. In the European Union, life annuities fall under the Solvency II Directive (2009/138/EC), implemented since 2016, which imposes harmonized, risk-sensitive prudential standards on insurers to cover annuity obligations through capital reserves accounting for longevity, interest rate, and investment risks, with technical provisions calculated via best-estimate liabilities plus risk margins. The European Insurance and Occupational Pensions Authority (EIOPA) coordinates supervisory convergence, issuing guidelines on valuation and own funds to prevent undercapitalization, as evidenced by periodic stress tests revealing sector vulnerabilities to low rates persisting into the 2020s. Distribution is governed by the Insurance Distribution Directive (IDD, 2016/97), mandating suitability assessments, product oversight, and conflict disclosures for annuity sales, though pure immediate life annuities often escape the PRIIPs Regulation's Key Information Document requirements due to their non-packaged, insurance-dominant nature, with clarifications sought to exclude them from investment product transparency rules. National competent authorities, such as the UK's PRA pre-Brexit or Germany's BaFin, apply these frameworks with some discretion on consumer remedies, leading to variations in advice mandates and payout guarantees, but Solvency II's pillar 3 reporting ensures public transparency on annuity-related exposures.

International Practices and Challenges

In , life annuities form a cornerstone of systems in several countries with defined contribution mandates, such as , where withdrawals exceeding a minimum threshold must be annuitized to provide lifelong , fostering one of the world's largest voluntary markets relative to GDP. This approach transfers longevity risk to insurers, with 's system handling over 80% of payouts via annuities as of 2015, though programmed withdrawals remain an in nations like and to address flexibility concerns. In contrast, penetration lags in other regional economies due to economic and preference for lump-sum withdrawals, limiting market depth despite potential to mitigate old-age poverty. Asia exhibits diverse practices, with Singapore's Central Provident Fund LIFE scheme mandating annuity purchases for citizens reaching age 55, pooling national resources to guarantee lifetime payouts adjusted for inflation and longevity, covering nearly all eligible retirees since its 2009 rollout. In Japan and South Korea, annuitization rates remain low—under 10% of pension accumulations—due to strong bequest motives and reliance on public pay-as-you-go systems, though private voluntary annuities are growing amid rising life expectancies averaging 84 years. Emerging Asian markets like India show nascent development, with government-backed schemes such as the Pradhan Mantri Vaya Vandana Yojana offering fixed annuities, but uptake is constrained by low savings rates and informal employment dominating the workforce. African annuity markets are underdeveloped, with representing an outlier where living annuities—flexible drawdown products with optional lifelong guarantees—account for about 20% of income flows, regulated under the Pension Funds Act to curb depletion risks. Elsewhere on the continent, annuities are rare, supplanted by informal family support and minimal coverage, as life expectancy improvements strain underfunded public systems without widespread insurer capacity for pooling. Key challenges include thin markets in emerging economies, where adverse selection inflates premiums as healthier individuals disproportionately purchase annuities, deterring broader adoption and requiring regulatory incentives like minimum purchase thresholds. Cross-border portability poses barriers for migrants, with mismatched tax regimes—such as deferred taxation in origin countries versus immediate levies abroad—eroding value and complicating enforcement absent international harmonization. Consumer protection remains critical amid product complexity, as guarantees against longevity or investment shortfalls demand robust solvency standards, yet volatile interest rates and inflation in developing regions amplify insurer risks, often leading to conservative pricing that undermines affordability. In low-trust environments, cultural preferences for liquidity over illiquid commitments further hinder uptake, necessitating education and innovation to align annuities with diverse demographic pressures.

References

  1. [1]
    Understanding Life Annuities: Types, Benefits, and How They Work
    A life annuity is a financial product sold by insurance companies that provides fixed, periodic payments to the annuitant for as long as they live.What Is a Life Annuity? · Understanding the Mechanics
  2. [2]
    [PDF] Consumer's Guide to Understanding Annuities
    Annuity: A written contract with a life insurance company that guarantees income for life or some other defined period in exchange for premiums paid in.
  3. [3]
    [PDF] the history of annuities - National Bureau of Economic Research
    TNEC (1941) data show that sixty-eight percent of all annuity premiums received between. 1913 and 1937 were received between 1933 and 1937. In 1934-36, the ...
  4. [4]
    [PDF] 6. The Valuation of Life Annuities - Simon Fraser University
    The origins of life annuities can be traced to ancient times. Socially determined rules of inheritance usually meant a sizable portion of the family estate ...
  5. [5]
    Annuities | Investor.gov
    What are the benefits and risks of variable annuities? · During the accumulation phase, you make payments that may be split among various investment options.What kinds of annuities are... · What are the benefits and risks...
  6. [6]
    Life Annuities and Uncertain Lifetimes | NBER
    If ever there were a prediction of economic theory that was blatantly violated by the empirical evidence, it is that of full annuitization. Indeed, outside ...
  7. [7]
    [PDF] New Evidence on the Money's Worth of Individual Annuities
    The extent to which adverse selection reduces the attractive- ness of life annuities for potential annuitants is an empirical question. In this paper, we ...
  8. [8]
    Evidence from the British Life Annuity Act of 1808 - ScienceDirect
    We study adverse selection using data from an 1808 Act of British Parliament that effectively opened a market for life annuities.
  9. [9]
    [PDF] Longevity Risk Pricing - SOA
    Longevity risks, i.e., unexpected improvements in life expectancies, may lead to severe solvency issues for annuity providers. Longevity-linked securities ...
  10. [10]
    Annuities - A brief description | Internal Revenue Service
    Aug 26, 2025 · An annuity is a contract that requires regular payments for more than one full year to the person entitled to receive the payments (annuitant).
  11. [11]
    [PDF] Life annuities - Life Insurance Mathematics
    Annuities payable yearly, 1/m-thly or continuously. Actuarial valuation of life contingent annuities: EPV of life annuity benefit cash flows. Actuarial notation ...
  12. [12]
    [PDF] Professional Actuarial Specialty Guide on Annuities in the ... - SOA
    Oct 1, 1993 · This paper introduces some of the basic principles of respect to annuity financial reporting. CARVM. Although much has occurred since this.Missing: core | Show results with:core
  13. [13]
    [PDF] Life Principle-Based Reserves (PBR) Assumptions Resource Manual
    Jan 29, 2019 · The Life Insurance PBR Actuarial Report and the Variable Annuity PBR Actuarial Report contain one or more sub-reports, with each sub-report ...
  14. [14]
    [PDF] Life Insurance and Annuities
    This guide was developed to help consumers make educated decisions and to help them understand both the benefits and the risks ... income, need for an annuity, ...<|separator|>
  15. [15]
    [PDF] What Are the Various Types of Insured Annuities?
    The price of a life contingent annuity is dependent on the interest rate environment at the time of purchase as well as the age and sex of the annuitant ( ...
  16. [16]
    [PDF] Life Annuities: An Optimal Product for Retirement Income
    Apr 18, 2009 · Historical Data: How Have Life Annuity Yields. Changed over Time ... Empirical Evidence from Dutch Data.” Working Paper No. 302, De ...
  17. [17]
    [PDF] Fixed income strategies of insurance companies and pension funds
    When contracts offer a guarantee on a minimum income benefit, the policyholder can purchase, after a minimum period of years, a life annuity (ie policyholders ...
  18. [18]
    Annuities vs Mutual Funds - Human Resources
    A mutual fund is a pool of investments owned by many investors. These ... Single-life annuity: Offers regular benefit payments for the life of the annuity owner.
  19. [19]
    [PDF] A Broader Framework for Determining an Efficient Frontier for ...
    Feb 2, 2013 · Clients may rely on systematic withdrawals from a portfolio of stocks and/or bonds invested with a total-returns perspective, or they may.
  20. [20]
    Annuity vs. Pension - Key Differences Between Them
    The most common way to receive your pension is through a life annuity. This means you'll receive payments periodically for the rest of your life. Usually, ...
  21. [21]
    Life annuity and annuity certain - Autorité des marchés financiers
    Life annuity or annuity certain? Is this type of contract right for your ... Mutual Fund Fees · Prospectus · Fund Facts · Segregated funds · Exchange-Traded ...Life Annuity And Annuity... · How Is The Purchase Price... · Annuity Certain (also Known...
  22. [22]
    [PDF] Life Annuity Products and Their Guarantees | OECD
    This OECD project explores annuity products, their guarantees, and how policy supports their role in financing retirement, including product types and risks.<|control11|><|separator|>
  23. [23]
    [PDF] 225 the early history of the annuity - Casualty Actuarial Society
    This trcatise by Mabbot contained tables for the renewal of leases and for the purchase of life annuities and was at first attrib- uted to Sir Isaac Newton.Missing: empirical | Show results with:empirical
  24. [24]
    Ulpian and Roman Annuities - The Tontine Coffee-House
    Jun 20, 2022 · Life annuities were common in ancient Rome and there seems to have been accepted ways of calculating their value.
  25. [25]
    Medieval Annuities - The Tontine Coffee-House
    Dec 5, 2022 · The first municipal rentes were issued by the city of Troyes by 1228. Many of these municipal life annuities were bought by financiers. Troyes ...<|separator|>
  26. [26]
    The History of Annuities in the United States | NBER
    Apr 1, 1997 · This paper summarizes the development of private annuity markets in the United States. Annuities constituted a small share of the US insurance market until the ...
  27. [27]
    [PDF] TIAA Product Primer
    Jan 1, 2025 · TIAA created the College Retirement Equities Fund (CREF)— the first-ever variable annuity—in 1952, when post-WW II inflation halved Americans' ...
  28. [28]
    How Annuities Are Changing | NBER
    Insurance company sales of variable annuities have soared in recent years. In 1951, life insurance premiums were more than seven times greater than annuity ...Missing: modernization 1945
  29. [29]
    Immediate Annuities: Money Now and for the Rest of Your ... - FINRA
    Jul 14, 2022 · An immediate annuity is a contract between an investor and an insurance company, with the investor paying the insurance company a lump sum in exchange for ...Missing: mechanics | Show results with:mechanics
  30. [30]
    [PDF] The Value of Annuities - Center for Retirement Research
    Finally, the welfare analysis shows that for immediate annuities the wealth equivalence has remained constant over time and that the new products provide ...Missing: actuarial | Show results with:actuarial
  31. [31]
    Deferred Annuity vs. Immediate Annuity: Comparing the Differences
    Jan 18, 2024 · Immediate annuities don't have an accumulation period · Deferred annuities have greater earning potential due to an accumulation period.
  32. [32]
    [PDF] Guide to Understanding Annuities
    Unlike most other retire- ment plans, an annuity will guarantee a stream of income for your lifetime or for your lifetime and that of another person. While you ...
  33. [33]
    [PDF] 202444003.pdf - Internal Revenue Service
    Nov 1, 2024 · A deferred annuity contract may, at the election of the individual, be surrendered before annuity payments begin, in exchange for the cash value ...
  34. [34]
    [PDF] Optimal Life Cycle Portfolio Choice with Variable Annuities Offering ...
    The specific and popular innovation we examine in this paper is a deferred variable annuity with a Guaranteed Minimum Withdrawal Benefit (GMWB) rider; these.
  35. [35]
    [PDF] Why the deferred annuity makes sense
    The low demand of immediate annuities at retirement has been a long- standing puzzle. We show that a hyperbolic discount model can explain this.
  36. [36]
    [PDF] How Best to Annuitize Defined Contribution Assets?
    Oct 13, 2019 · Households at the 90th percentile of wealth would benefit from additional annuitization, such as easy access to a deferred annuity. The Case ...
  37. [37]
    [PDF] A Shortfall Risk Analysis of Life Annuities versus Phased Withdrawal ...
    For the second case, we examine an “immediate purchase deferral strategy”. In this case, the retiree purchases an annuity on retirement, with deferred payouts ...
  38. [38]
    Optimal investment for a retirement plan with deferred annuities ...
    Dec 16, 2021 · Our numerical results show that deferred annuities are bought early and in increasing amounts during the working lifetime of the investor, with ...
  39. [39]
    Life Insurance and Annuities - Official Website of the Mississippi ...
    Fixed Annuities: These products guarantee a minimum rate of interest during the time that the account is growing, and typically guarantee a minimum benefit.Missing: advantages | Show results with:advantages
  40. [40]
    Annuities guide - Texas Department of Insurance
    Oct 16, 2023 · Immediate annuities allow you to create an income stream. For example, if you get money from an inheritance or the sale of property, you can ...
  41. [41]
    Annuities - Florida Office of Insurance Regulation
    With fixed annuities, the company bears the investment risk. Variable Annuities: Variable annuity investments are securities, and fluctuate with economic ...
  42. [42]
    Variable Annuities | Investor.gov
    A variable annuity is a contract between you and an insurance company. It serves as an investment account that may grow on a tax-deferred basis.What Is A Variable Annuity? · Variable Annuity Fees and...Missing: mechanics | Show results with:mechanics
  43. [43]
    [PDF] Prospectus for Variable Annuity and Variable Life Insurance Contracts
    Oct 30, 2018 · For example, variable annuity contracts offer an average of 59 investment options, with some contracts offering more than 250 investment ...
  44. [44]
    [PDF] MO-250-1 VARIABLE ANNUITY MODEL REGULATION ... - NAIC
    VARIABLE ANNUITY MODEL REGULATION. Table of ... Subsection A(3) would impose a quantitative limitation to promote diversification and limit investment risk.
  45. [45]
    Updated Disclosure Requirements and Summary Prospectus for ...
    May 1, 2020 · To implement the new disclosure framework, we are also amending the registration forms for variable annuity and variable life insurance ...<|separator|>
  46. [46]
    Should You Exchange Your Variable Annuity? | FINRA.org
    May 24, 2022 · ... investment risk, diversification and other important factors. Another factor is cost. The new variable annuity may indeed be less expensive.
  47. [47]
    [PDF] Registered Index-Linked Annuities - SOA
    Fixed annuities are issued as general account products. This means that the contract holder is not investing directly in stocks, bonds, or other securities. The ...Missing: definition | Show results with:definition
  48. [48]
    Chapter 48.23 RCW: LIFE INSURANCE AND ANNUITIES - | WA.gov
    (a) "Annuity" means a fixed annuity or variable annuity that is individually solicited, whether the product is classified as an individual or group annuity.
  49. [49]
    Joint and Survivor Annuity: Key Takeaways - Investopedia
    A joint and survivor annuity is an insurance policy for couples that continues to make regular payments for as long as either spouse lives.
  50. [50]
    What is a Joint and Survivor Annuity and How Does it Work?
    Mar 20, 2025 · Joint and survivor annuities are designed to provide income for you and your spouse and will continue providing even after one of you dies.
  51. [51]
    Retirement topics — Qualified joint and survivor annuity - IRS
    Aug 26, 2025 · A QJSA is when retirement benefits are paid as a life annuity (a series of payments, usually monthly, for life) to the participant and a survivor annuity.
  52. [52]
    Enhanced annuities explained - Legal & General
    An enhanced annuity offers you higher regular payments because of your medical history or current state of health. It's sometimes also known as an “impaired ...
  53. [53]
    Enhanced & Impaired Life Annuities - LV
    An enhanced annuity, also known as an impaired life annuity, gives you more income in retirement based on your health and lifestyle choices.
  54. [54]
    Compare Impaired-Risk Annuities: Who Should Buy, Better ...
    Impaired-risk annuities (also called medically underwritten annuities or substandard annuities) pay higher income when poor health shortens life expectancy. In ...
  55. [55]
    Inflation-Adjusted Annuity: What It Is & Why It Matters
    An inflation-adjusted annuity is an annuity contract that provides protection against the negative effect of rising prices for everyday goods and services.
  56. [56]
    Are inflation-linked annuities good value? - Rest Less
    Mar 5, 2024 · An escalating, or inflation-linked annuity will initially pay a lower income compared to a standard annuity (which pays a fixed income) but this will increase ...
  57. [57]
    More retirees are buying inflation-protected annuities ... - MoneyWeek
    Oct 6, 2025 · Escalating or inflation-linked annuities provide a retirement income that increases each year, either by a fixed percentage or in line with an ...
  58. [58]
    Types of annuity | Legal & General
    Jun 15, 2025 · A purchased life annuity is an annuity that you buy with money that doesn't come from a pension pot. So you could invest money from a house sale ...What Is A Lifetime Annuity? · What Should I Do Next? · Joe Mclean
  59. [59]
    Case Study: How Innovative Retirement Income Streams Compare ...
    Jul 17, 2025 · CPI-linked lifetime annuities offer predictable, inflation-protected retirement income for life. In 2017, a new category of retirement ...<|separator|>
  60. [60]
    Pricing of Life Insurance and Annuity Products
    This ASOP guides actuaries in pricing life insurance and annuity products, including product design, rates, benefits, and evaluating profitability and risks.  ...Transmittal Memorandum · Section 2. Definitions · Section 3. Analysis of Issues...
  61. [61]
    [PDF] Pricing with Mortality Improvements - SOA
    You can't price a life insurance product without making some assumptions about what the future mortality will be. You can substitute for the word “assumption” ...
  62. [62]
    Mortality and Other Rate Tables - SOA
    1983 Individual Annuity Mortality (IAM) Table - Female. (also known as 1983 ... tables used for valuation purposes. As the financial risk in annuity ...
  63. [63]
    [PDF] mortality tables for life insurance and annuities
    The recognized mortality tables include: 1983 Table “a”, 1983 Group Annuity Mortality, Annuity 2000, 2012 Individual Annuity Reserving, and 1994 Group Annuity ...
  64. [64]
    [PDF] Pricing of Life Insurance and Annuity Products
    3.4 Pricing Assumptions—The actuary should use professional judgment to set assumptions ... mortality and morbidity assumptions that incorporate the ...
  65. [65]
    [PDF] 2019 Mortality Improvement Survey Report - SOA
    Durational mortality improvements were used for pricing by 85% of the respondents writing life business, but only 50% of the respondents writing annuity ...
  66. [66]
    Examining the impact of mortality improvements on ... - IDEAS/RePEc
    Our analysis shows that improvements in mortality rates reduce mortality drag, which in turn reduces the mortality-adjusted return on annuities.
  67. [67]
    Actuarial assumptions - the Washington State Legislature
    We use “generational” mortality, under which a member is assumed to receive additional mortality improvements in each future year, throughout their lifetime.
  68. [68]
    Actuarial tables | Internal Revenue Service
    Aug 26, 2025 · The tax law requires that you use these actuarial tables to value annuities, life estates, remainders and reversions, with certain exceptions.Missing: assumptions | Show results with:assumptions
  69. [69]
    [PDF] Assessing the Impact of Mortality Assumptions on Annuity Valuation
    Five approaches are examined: plots of survival frequency distributions, the A/E method, the expected remaining life method, the present value of a life annuity ...
  70. [70]
    U.S. Mortality Improvements: Socioeconomic differences and ... - RGA
    RGA research indicates that adjusting population mortality improvements when projecting pension liabilities can help ensure a more accurate model and reduce the ...
  71. [71]
    [PDF] Measuring Interest Rate Risk in the Life Insurance Sector
    The interest rate environment is important for life insurance firms because they typically use fixed- income markets to hedge the implicit or explicit return ...
  72. [72]
    The Fed - What's Wrong with Annuity Markets?
    Nov 12, 2021 · The cost of interest rate risk management accounts for at least half of the average life annuity markups or eight percentage points. The ...
  73. [73]
    How Do Lower Interest Rates Impact Annuities? - Bankrate
    Sep 11, 2024 · Lower interest rates lead to lower payouts because the insurance company can't earn as much when investing the premiums.
  74. [74]
    How Rising Interest Rates Impact Fixed Annuity Lapses
    Explore how rising interest rates in 2023 led to a significant increase in annuity lapses, influenced by product benefits and guarantees.
  75. [75]
    2023 Prescribed U.S. statutory and tax interest rates for the valuation ...
    Dec 20, 2023 · This report updates the maximum statutory valuation rate and nonforfeiture interest rate for calendar year 2024 issues of life insurance products.
  76. [76]
    [PDF] New Evidence on the Money's Worth of Individual Annuities
    Our empirical findings suggest several conclusions. First, we find that the prices charged for a single premium immediate life annuity vary widely. The ...Missing: actuarial | Show results with:actuarial
  77. [77]
    [PDF] Discount Rates, Mortality Projections, and Money's Worth ...
    A number of empirical studies have explored the potential role of adverse selection in annuity pricing, including Canon and. Tonks (2004), Mitchell, Poterba, ...<|separator|>
  78. [78]
    Publication: Annuity Markets in Comparative Perspective
    But real annuities (in Chile, Israel, and the United Kingdom) have money's-worth ratios 7 to 9 percent lower than those of nominal annuities. And when the " ...
  79. [79]
    Mandatory annuitization and money's worth: evidence from Singapore
    Apr 27, 2021 · Using the money's worth framework, we find that the life annuities delivered expected payouts valued at 1.019–1.185 (0.973–1.170) per dollar of ...<|separator|>
  80. [80]
    [PDF] What's Wrong with Annuity Markets? [2021044]
    Jul 13, 2021 · The contribution of interest rate risk to annuity markups sharply increased after the great financial crisis, suggesting new retirees'.
  81. [81]
    [PDF] Longevity Risk: An Essay - Center for Retirement Research
    Tontines protect against individual longevity risk by pooling it across many participants. Annuities are similar to tontines; however, they also provide ...<|separator|>
  82. [82]
    [PDF] Better Financial Security in Retirement? Realizing the Promise of ...
    that offer protection against longevity risk, consider whether longevity annuities can improve ... longevity annuity benefits ... annuities, empirical research on ...
  83. [83]
    [PDF] Select Longevity Risk and Annuity Market Literature Review - SOA
    The purpose of this paper is to investigate the impact of unexpected longevity in payout annuity contracts on the profitability and return-on-equity of this ...
  84. [84]
    [PDF] THE ROLE OF ANNUITIES IN YOUR RETIREMENT PORTFOLIO
    An individual who is interested in maintaining a diversified investment portfolio during retirement has the ability to have her annuity income linked to such a ...
  85. [85]
    [PDF] Optimal Life Cycle Portfolio Choice with Variable Annuities Offering ...
    We evaluate lifecycle consumption and portfolio allocation patterns resulting from access to Guaranteed. Minimum Withdrawal Benefit (GMWB) variable annuities, ...
  86. [86]
    [PDF] Retirement INSIGHTS — Annuities improve outcomes
    Annuities are an important tool in the toolkit for households approaching and living in retirement to consider as part of their retirement income strategy.
  87. [87]
    [PDF] How Do Retirees Value Life Annuities? Evidence from Public ...
    Apr 6, 2012 · Because life annuities can increase the level and decrease the volatility of lifetime consumption, economists have long been puzzled by the ...
  88. [88]
    [PDF] RETIREES SPEND LIFETIME INCOME, NOT SAVINGS
    Annuities not only can reduce the risk of an unknown lifespan, but they can also allow retirees to spend their savings without the discomfort generated by ...
  89. [89]
    [PDF] Insight: RELATIONSHIP BETWEEN RETIREE WEALTH, HEALTH ...
    First, retirees within vulnerable populations—the least wealthy and those in poor health—and who have annuitized income have lower declines in satisfaction ( ...
  90. [90]
    [PDF] Annuities and Retirement Happiness | Ringler Associates
    particularly those with more than 30% of their income annuitized — were happier than non- annuitants. Although ...
  91. [91]
    [PDF] RAND - Annuities and Retirement Satisfaction
    Apr 2, 2003 · The guaranteed pension benefits may reduce anxiety about the risks of outliving one's savings and ending up in poverty.
  92. [92]
    [PDF] Evaluating the Role of Life Annuities in Retirement Income ...
    Oct 8, 2024 · We study retirement income strategies, examine the distributions of their outcomes, and rank the strategies through a subjective utility ...
  93. [93]
    What Occurs When the Insurer of Your Annuity Faces Bankruptcy?
    Oct 11, 2024 · The immediate impact of an annuity company collapse on retirees holding annuities can vary, but payments may be delayed or temporarily halted.
  94. [94]
    What Happens When the Insurer of Your Annuity Goes Broke?
    Mar 26, 2015 · But any money covered by the insurer's general account could be at risk if the insurance company becomes insolvent. That could include any ...
  95. [95]
    [PDF] The Failures of Four Large Life Insurers
    Without reinsurance and borrowed surplus, the Executive Life insurers would have been insolvent as early as 1983. Dwindling surplus due to rapid growth together ...
  96. [96]
    Insurer's Failure Ensnares Thousands of Casualties : Executive Life
    May 17, 1991 · On April 11, California regulators seized Executive Life in the largest failure of a life insurer in history. A sister firm, Executive Life ...
  97. [97]
    [PDF] Insurance Company Failures of the Early 1990s - SOA
    Summary: The early 1990s saw the failure of three major life insurance companies in North America-Executive Life, Mutual Benefit, and Confederation Life. The ...
  98. [98]
    [PDF] Actuarial Review of Insurer Insolvencies and Future Preventions - SOA
    This review includes an analysis of root causes of insurer impairment and insolvency across property and casualty, life and annuity, and health insurance in the ...
  99. [99]
    How State Insurance Guaranty Funds Protect Policyholders
    Coverage limits depend on the type of insurance product. For example, individual annuities are typically covered up to $250,000. If an individual had a fixed ...
  100. [100]
    State Guaranty Associations: Protection for Annuity Owners
    Coverage varies by state, but the typical statutory limit is $250,000 of an annuity contract.State Guaranty Associations... · How They Work · Coverage Limits · Funding
  101. [101]
    State Guaranty Associations: Benefits & Coverage Limits - RetireGuide
    Jun 19, 2023 · In most states, the guaranty association will pay up to $300,000 in claims for life insurance policies and up to $250,000 in claims for annuity ...What They Are · How They Work · Benefits
  102. [102]
    FAQs - Nebraska Life & Health Insurance Guaranty Association
    The total protection per owner per member company is $250,000 for all annuity contracts. As a result, if an individual owned three annuities with the same ...<|separator|>
  103. [103]
    How You're Protected - NOLHGA
    The guaranty association laws of some states limit the interest rate on life insurance and annuity contracts that may be covered by the association.
  104. [104]
    Concerns About Annuity Issuer Failures Are Misguided | DPL Financial
    Jan 4, 2021 · In the aftermath of the financial crisis, between 2008 and 2015, not one provider with outstanding annuity obligations defaulted, according to ...
  105. [105]
    How Much Risk Do Variable Annuity Guarantees Pose to Life ...
    This article explores the different types of variable annuity guarantees, the extent of the risk they pose to insurers, and the practices used by insurers to ...
  106. [106]
  107. [107]
    Annuities & Life Insurance: Safety, Solvency, and Retirement
    Sep 27, 2024 · Learn how to evaluate annuities and life insurance by understanding safety, solvency, guarantees, and strategies to maximize retirement ...
  108. [108]
    Annuity Fees: The Hidden Costs You Can't Afford To Ignore
    Jun 5, 2025 · Annuities often come with a range of fees, commissions, and hidden charges. It's wise to consider these costs before engaging in any annuity contract.Missing: 2020s | Show results with:2020s
  109. [109]
    What are the biggest disadvantages of opening an annuity for ...
    Aug 19, 2025 · These fees compound over decades, potentially costing tens of thousands in lost retirement income. Even fixed annuities embed costs in lower ...
  110. [110]
    The Truth About Annuity Fees: What You Need to Know - Nasdaq
    Jan 28, 2025 · If you invest in annuities with high fees, your overall return will be significantly reduced. Lowered income in retirement. As fees eat away ...Missing: 2020s | Show results with:2020s
  111. [111]
    [PDF] Complexity as a Barrier to Annuitization: Do Consumers Know How ...
    Our central hypothesis is that many people do not fully understand the lifetime utility implications of the annuitization decision, and therefore they have ...
  112. [112]
    Behavioral Impediments to Valuing Annuities: Complexity and ...
    Jul 8, 2021 · This paper examines two behavioral factors that diminish people's ability to value a lifetime income stream or annuity, drawing on a ...
  113. [113]
    [PDF] Pension Annuities: A review of consumer behaviour
    The purpose of this literature review is to synthesise the conclusions that the FCA can draw from existing research in terms of consumer understanding, ...<|separator|>
  114. [114]
    Surrender Period: What It Means, How It Works, and Example
    The surrender period is the time an investor cannot withdraw funds from an annuity without a penalty, often for several years.
  115. [115]
    Compare Annuity Surrender Charges and Learn How to Avoid Them
    Charge Structure: Surrender charges are often calculated as a percentage of the amount withdrawn and may decrease over time.
  116. [116]
    Surrender charges and market value adjustments - Flourish
    Dec 16, 2024 · If your client needs to withdraw an amount that exceeds the annual penalty-free withdrawal limit, they will be subject to a surrender charge.
  117. [117]
    Is continuing illiquidity in the life/annuity portfolio a cause for concern?
    Aug 5, 2024 · If incoming cash flows do not cover surrender cash flow demands, assets must be tapped. More than 90% of the life/annuity general account ...
  118. [118]
    Watch Out for Annuity Surrender Charges: How to Avoid Them
    Jun 2, 2025 · Annuity surrender charges apply to early withdrawals. Avoid them by understanding surrender periods, choosing annuities with sufficient access, ...
  119. [119]
    What matters in the annuitization decision? - PMC - NIH
    Jun 21, 2022 · People who think that they may have shorter lives than their peers should in general choose to annuitize less of their retirement wealth.
  120. [120]
    An empirical test of competing hypotheses for the annuity puzzle
    This paper conducts the first empirical test of numerous rational and behavioral hypotheses for the low annuity demand observed in private markets.
  121. [121]
    [PDF] Behavioral Obstacles to the Annuity Market
    Our behavioral analysis will show that longevity annuities can be more attractive than immediate annuities to a retiree operating under behavioral biases. ...Missing: criticisms | Show results with:criticisms
  122. [122]
    Time inconsistent preferences and the annuitization decision
    The results of a large online survey show that people behave in a time inconsistent manner: older people have a stronger tendency to choose the lump sum than ...
  123. [123]
    Personality Traits and Annuity Adoption: Unlocking Behavioral ...
    Aug 1, 2025 · The findings of this study expand understanding of the psychological dimensions influencing retirement planning decisions. Conscientiousness ...
  124. [124]
  125. [125]
    What's Wrong with Annuity Markets? - Oxford Academic
    Abstract. We show that the supply of U.S. life annuities is constrained by interest rate risk. We identify this effect using annuity prices offered by life.Missing: criticisms | Show results with:criticisms
  126. [126]
    Uncertain Lifetime, Life Insurance, and the Theory of the Consumer
    In other words, we expect to have r(t) > j(t) as a rule. The consumer who buys an actuarial note is, in effect, buying an annuity. Specifically, he is buying an ...
  127. [127]
    Annuitization Puzzles - American Economic Association
    Rational choice theory predicts that households will find annuities attractive at the onset of retirement because they address the risk of outliving one's.
  128. [128]
    [PDF] Who Values the Social Security Annuity? New Evidence on the ...
    Several studies have sought to reconcile the theoretical predictions of strong annuity demand with the empirical evidence showing the opposite.Missing: reality | Show results with:reality
  129. [129]
    Annuities are key to retirement. So why are so few of us buying them?
    Apr 30, 2024 · Only about 10% of Americans own commercial annuities, Wettstein said, citing Boston College research. Buyers tend to be upper-middle class, ...
  130. [130]
    How Much Do People Value Annuities and Their Added Features?
    Jan 2, 2024 · About half of respondents say they would be willing to buy an annuity at prevailing market rates, while just 12 percent actually do so.
  131. [131]
    [PDF] National Annuity Markets: Features and Implications - OECD
    This paper describes a number of national annuity markets, the types of products typically available, the demand for these products, the value for money on ...
  132. [132]
    [PDF] The Annuity Puzzle Revisited - MRDRC - University of Michigan
    Thurow (1969) invokes credit market restrictions to reconcile the prediction of the life cycle model with the empirical evidence, in particular with the fact ...
  133. [133]
    How Deep Is the Annuity Market Participation Puzzle?
    We confirm that there appears to be a substantial voluntary annuity market participation puzzle because fewer than 6% of households participate in this market.
  134. [134]
    Bequest motives and the annuity puzzle - ScienceDirect
    The evidence suggests that bequest motives play a central role in limiting the demand for annuities.
  135. [135]
    [PDF] Insight: THE ANNUITY PUZZLE AND BEQUEST MOTIVES
    (2) Bequest motives could explain the low demand for annuities, particularly within the upper half of the income distribution, since those in the bottom half of ...Missing: evidence | Show results with:evidence
  136. [136]
    The bequest motive and single people's demand for life annuities
    Aug 1, 2025 · The aim of the present study is to go deeper into clarifying the. "annuity puzzle" through the introduction of the bequest motive.
  137. [137]
    [PDF] Adverse Selection in Annuity Markets: Evidence from the British Life ...
    This paper uses the 1808 Act to provide a novel empirical look at adverse selection in the purely voluntary annuity market it effectively opened. We first ...<|control11|><|separator|>
  138. [138]
    Annuity puzzle: Evidence from a Swiss pension fund
    May 22, 2024 · Yet, the empirical evidence shows otherwise and several explanations have been put forward to account for behavior, the so-called “annuity ...<|separator|>
  139. [139]
    [PDF] Competition, Asymmetric Information, and the Annuity Puzzle
    Oct 27, 2018 · The literature has proposed that adverse selection has contributed to the low equilibrium rate of annuitization in the United States. Chile ...
  140. [140]
    [PDF] Competition, Asymmetric Information, and the Annuity Puzzle
    Dec 30, 2017 · The literature has proposed that adverse selection has contributed to the low equilibrium rate of annuitization in the United States. Chile ...
  141. [141]
    Survival Pessimism and the Demand for Annuities - MIT Press Direct
    Mar 3, 2023 · We provide evidence that individuals misperceive their mortality risk and study the demand for annuities in a setting where annuities are priced by insurers.
  142. [142]
    [PDF] Survival Pessimism and the Demand for Annuities
    We provide evidence that individuals misperceive their mortality risk, and study the demand for annuities in a setting where annuities are priced by insurers ...<|separator|>
  143. [143]
    Objective Life Expectancy or Subjective Survival Pessimism?
    Jan 31, 2023 · Specifically, a one-year increase in objective life expectancy increases the probability of holding an annuity by 0.20 percentage points (for ...Missing: protection | Show results with:protection
  144. [144]
    The annuity puzzle remains a puzzle - ScienceDirect.com
    This paper analyzes whether optimal annuity demand is affected by incomplete annuity markets, background risk, bequest motives, and default risk.
  145. [145]
    [PDF] The SECURE Act: Opening doors to lifetime income - TIAA
    Several provisions in the SECURE. Act offer the opportunity to begin to build in—or expand existing—lifetime income solutions by way of in-plan annuities.
  146. [146]
    SECURE 2.0 Makes Several Changes Affecting Annuities
    May 9, 2024 · Congress' stated intention was that the provisions of the SECURE Act and SECURE 2.0 would help Americans achieve long-term financial security.
  147. [147]
    10 years of Pension Freedoms | Canada Life UK
    Immediately following the legislation, twice as many pots moved into drawdown than annuities and 53% of pots accessed were fully withdrawn.Missing: impact annuitization
  148. [148]
    2023 sets new post-pension freedoms record for annuity sales - ABI
    Feb 16, 2024 · Annuity sales soared in 2023 with a total sales value of £5.2 billion, a 46% increase on 2022. This is the highest annual value since 2014 when ...Missing: annuitization | Show results with:annuitization
  149. [149]
    [PDF] Protecting pension savers – five years on from the Pension Freedoms
    Jan 18, 2022 · People can usually take up to 25% of their pension as a tax-free lump sum. This is one of the most well-known UK pension policies and leads to ...
  150. [150]
    Adverse Selection in the Annuities Market and the Impact of ... - jstor
    Adverse selection increases annuity prices by 7-10 percent; the cost of adverse selection rises with the age of the annuitant; and the cost is smaller for ...
  151. [151]
    [PDF] Competition, Asymmetric Information, and the Annuity Puzzle
    Jan 2, 2019 · This result highlights the impact of the rules governing how retirees can access their pension balances on the annuity market equilibrium.
  152. [152]
    [PDF] Resolving the Annuity Puzzle: Estimating Life-Cycle Models without ...
    Apr 21, 2014 · Because the retiree has the option to choose government care, the value function is non-convex and the optimal savings policy is discontinuous.7 ...
  153. [153]
    2024 Retail Annuity Sales Grow 13% to a Record $434.1 ... - LIMRA
    Mar 17, 2025 · In 2024, annuity sales were $434.1 billion, up 13% year over year, according to LIMRA's US Individual Annuity Sales Survey, which represents 92% of the US ...
  154. [154]
    U.S. Annuity Sales Exceed $100 Billion for Seventh ... - LIMRA
    Sep 4, 2025 · Single premium immediate annuity (SPIA) sales increased 6% year over year to $3.6 billion in the second quarter. In the first six months of the ...
  155. [155]
    U.S. Annuity Sales Set New Record in First Half of 2025 - LIMRA
    Jul 28, 2025 · In the first half of 2025, RILA sales jumped 20% year over year to $37.0 billion. “Elevated market volatility in the first quarter calmed in the ...Missing: empirical 2020-2025
  156. [156]
    Another post-pension freedoms record for annuity sales - ABI
    Feb 12, 2025 · As more people look to secure a reliable retirement income for life, sales of pension annuity contracts jumped 24% in 2024 to 89,600, ...Missing: impact | Show results with:impact<|separator|>
  157. [157]
    Annuity sales 'leap' to ten-year high amid improved rates and ...
    Feb 12, 2025 · Sales of pension annuity contracts increased by 24 per cent in 2024 to 89,600, surpassing last year's total and reaching a new ten-year high ...
  158. [158]
    Annuity sales reach £3.6bn in H1 2024, ABI figures show
    Aug 20, 2024 · Sales of individual annuities reached £3.63bn in H1 2024, the Association of British Insurers (ABI) reveals.
  159. [159]
    sigma 2/2024: Life insurance in the higher interest rate era | Swiss Re
    May 27, 2024 · Highlighting the economic shifts and growth in the life and annuity insurance industry amidst increasing interest rates.
  160. [160]
    UK bulk annuity market hits record £47.6bn in 2024: Aon
    Apr 1, 2025 · The total volume of bulk annuities reached £47.6 billion, with 293 deals transacted, far surpassing the previous record of 227 deals in 2023.
  161. [161]
    Asia Pacific Life and Annuity Insurance Market - TechSci Research
    Asia Pacific Life and Annuity Insurance Market was valued at USD 1.22 trillion in 2024 and is anticipated to grow to USD 1.51 trillion by 2030 with a CAGR of ...
  162. [162]
    2026 global insurance outlook | Deloitte Insights
    Oct 9, 2025 · As monetary policy loosens, fixed-rate annuity sales are expected to slow, and the focus will likely shift to indexed annuities. In Europe, ...P&c Insurers Turn To... · Tariffs Cause Ripple Effects... · Many L&a Carriers Secure...
  163. [163]
    The impact of AI to life insurer value - Milliman
    Dec 10, 2024 · This paper is the first in a series that will explore strategic areas where life insurers may deploy artificial intelligence (AI).Missing: 2020s | Show results with:2020s
  164. [164]
    AI for Retirement Planning - The Actuary Magazine
    AI is revolutionizing the retirement annuity market by enhancing the customer experience, optimizing risk management and creating more tailored and effective ...
  165. [165]
    The Future of Annuities: How AI Is Transforming the Market by 2025
    Feb 21, 2025 · AI is transforming the annuity market by enabling personalized plans, optimizing investments, enhancing customer service, detecting fraud and offering 24/7 AI ...
  166. [166]
    Top Trends in Life, Annuities, and Benefits, 2025: Innovation Meets ...
    Jan 9, 2025 · The life insurance and annuities industry stands at a critical juncture in 2025 as it moves from experimental AI initiatives to production-ready solutions.Missing: indexed 2023-2025
  167. [167]
    Annuity industry looks to innovation, product design to spur growth
    Aug 8, 2025 · Execs expect AI to play a role. In a striking sign of the times, nine out of 10 annuity executives now expect artificial intelligence to play a ...
  168. [168]
    The Impact of AI & IoT in the Life Insurance Industry - Equisoft
    AI-powered automation and data from connected devices are refining risk assessment, pricing models, claims processing, and customer interactions.Missing: 2020s | Show results with:2020s
  169. [169]
  170. [170]
    FIA indices evolve as the interest rate environment changes
    May 27, 2025 · Insurance companies continue to add newly launched indices to their fixed indexed annuity products, leading to a growing need to educate.
  171. [171]
    U.S. Annuity Market: New Opportunities Amid Economic Uncertainty
    just a bit lower ...Missing: empirical | Show results with:empirical
  172. [172]
    Allianz Life Introduces New Versions of Top-Selling Fixed Index ...
    Allianz Life announced today that it is launching enhanced versions of two of its top-selling 1 fixed index annuities in response to consumer demand.Missing: 2020s | Show results with:2020s
  173. [173]
    Lincoln Financial Enhances Fixed Indexed Annuities With New Cap ...
    Aug 18, 2025 · Latest product innovations meet customer needs by offering more options for growth and diversification while continuing to provide protection.
  174. [174]
    Income Innovations Proliferate on FIAs in Face of Delayed Retirement
    Sep 16, 2025 · Wink lists 717 different indexed annuities for sale, 41.7% of which come with some type of lifetime income feature called a guaranteed lifetime ...
  175. [175]
    [PDF] 8 Trends That Will Reshape the Annuity Industry in 2025 - Aspida
    AI could make an impact on investment recommendations for fixed index annuities. “The AI listens to earnings calls and tracks research for companies on an ...
  176. [176]
    A Mixed Bag Likely for the U.S. Retail Annuity Market in 2025 - LIMRA
    Jan 9, 2025 · Interest rates are projected to continue to fall in 2025. Lower interest rates will negatively impact sales growth of FRD annuities, income ...Missing: criticisms | Show results with:criticisms
  177. [177]
    Interest in Annuities Is Soaring: Understanding the 2025 Trend
    Jun 10, 2025 · Key challenges for the annuity industry in 2025 include declining interest rates, as well as product complexity and liquidity restrictions.Understanding Annuities · Market Growth and Trends · Factors Driving Popularity
  178. [178]
    Annuity Sales: Strategic Insights and Future Market Trends - LIMRA
    2025 – annuity sales are expected to decline due to lower short-term interest rates. 2026 and 2027 – sales will stabilize due to strong equity markets and ...
  179. [179]
    How Are Annuities Regulated? Federal And State Laws Explained
    Dec 13, 2024 · Annuities are regulated through a patchwork of state and federal laws, with most of the oversight falling to state insurance departments.
  180. [180]
    Insurance Topics | Annuities - NAIC
    Jan 9, 2025 · Life insurance and annuities are regulated by state insurance commissioners. The NAIC encourages states to adopt model laws and regulations ...
  181. [181]
    [PDF] model-law-275.pdf - NAIC
    The purpose of this regulation is to require producers, as defined in this regulation, to act in the best interest of the consumer when making a recommendation ...
  182. [182]
    BREAKING: NAIC Adopts a Best-Interest Standard for Annuity Sales
    Feb 13, 2020 · The new best-interest standard requires insurance agents to exercise a greater degree of care in selecting annuities for their clients.
  183. [183]
    NAIC Best Interest Information - Senior Market Sales
    Mar 24, 2023 · Under this regulation, agents must satisfy four obligations to annuity clients: (1) care, (2) disclosure, (3) conflict of interest and (4) ...
  184. [184]
    All 50 States Now on Board with NAIC Best Interest Annuity Rule
    Apr 21, 2025 · Back in February 2020, the NAIC adopted a best-interest standard requiring four obligations: care, disclosure, conflict of interest and ...<|separator|>
  185. [185]
    NAIC Suitability by State - The Standard
    New 2020 Best Interest Standard​​ An insurance producer who engages in the sale of annuity products shall complete a one-time 4 credit training course approved ...
  186. [186]
    Annuity Regulations: State & Federal Government Involvement
    Annuities are regulated at the state level by the authorities that oversee life insurance. Learn more about annuity regulation rules and exceptions.Are They All Regulated? · Federal Regulation · State Regulation
  187. [187]
    Publication 575 (2024), Pension and Annuity Income - IRS
    This publication discusses the tax treatment of distributions you receive from pension and annuity plans and also shows you how to report the income on your ...
  188. [188]
    Employee Retirement Income Security Act (ERISA)
    ERISA is a federal law that sets minimum standards for most voluntarily established retirement and health plans in private industry to provide protection for ...
  189. [189]
    [PDF] ERISA Protections for Annuitants in Pension De-risking Transactions ...
    This paper describes the important protections under the Employee Retirement. Income Security Act of 1974 (ERISA) that apply when an employer purchases ...
  190. [190]
    Who Regulates Annuities At The State And Federal Level
    The SEC regulates the sale and distribution of variable annuities, ensuring compliance with securities regulations, while FINRA establishes standards for ...<|separator|>
  191. [191]
    Regulators tweak 2025 life and annuity priorities to reflect new ...
    Oct 22, 2024 · State insurance regulators advanced 2025 life insurance and annuity priorities Monday with additions in reinsurance and illustrations.Missing: developments | Show results with:developments
  192. [192]
    FCA publishes thematic review of annuity sales practices
    Oct 14, 2016 · The Financial Conduct Authority (FCA) has today published the findings of its thematic review of non-advised annuity sales practices.
  193. [193]
    PS17/12: Implementing information prompts in the annuity market
    The rules require firms to inform consumers how much they could gain from shopping around and switching provider before a potential annuity purchase.Missing: life | Show results with:life
  194. [194]
    COBS 19.4 Open market options - FCA Handbook
    Definitions · (a). a facility to enable a retail client to make an uncrystallised funds pension lump sum payment; · (b). an option to take a small lump sum ...
  195. [195]
    How Are Annuities Regulated? | Retirement Line
    The UK pension annuity market is regulated by the Financial Conduct Authority, with additional protection from the FSCS and the Financial Ombudsman Service.
  196. [196]
    Consultation: creating a secondary market for annuities - GOV.UK
    Jul 31, 2018 · The government set out its intention to restrict buyers in the secondary annuities market to Financial Conduct Authority ( FCA ) authorised ...
  197. [197]
    The Standard Formula: Encyclopaedia of Prudential Solvency
    EIOPA is an independent advisory body to the European Commission, the European Parliament and the Council of the European Union. It plays an important role in ...
  198. [198]
    Ten things you need to know about Life Assurance in the UK
    For this reason the Financial Conduct Authority (FCA) regulates the type of assets a unit-linked fund can be invested in. The FCA also prescribes the assets and ...
  199. [199]
    DELEGATED REGULATION (EU) 2015/35 - EIOPA - European Union
    Table of content · ✓ CHAPTER I - General Provisions · ✓ CHAPTER II - Valuation of assets and liabilities · ✓ CHAPTER III - Rules relating to Technical Provisions.
  200. [200]
    [PDF] PRIIPs Issues that Require Clarification at Level 3 - Insurance Europe
    Jun 12, 2018 · We urge the ESAs and the European Commission to clarify that annuities should not be considered to be in scope of PRIIPs. However, we recognise ...
  201. [201]
    [PDF] EU Retail Investment Strategy proposals - Regulation amending the ...
    Aug 28, 2023 · Regulation amending the PRIIPs Regulation ... Clarification of the scope of PRIIPs regarding corporate bonds and immediate annuities.
  202. [202]
    [PDF] NBER WORKING PAPER SERIES ANNUITIES FOR AN AGEING ...
    Nevertheless, global interest in annuity markets is beginning to grow. In Latin America, for instance, more than a dozen countries have recently converted ...
  203. [203]
    Next Generation of Individual Account Pension Reforms in Latin ...
    Purchase an immediate annuity from an insurance company to provide lifetime benefits, or; Set up programmed withdrawals to provide income over the expected life ...Missing: Africa | Show results with:Africa
  204. [204]
    Life annuities: an opportunity for innovation in Latin America and the ...
    Jul 20, 2023 · How can life annuities become a solution to help prevent poverty in old-age and provide a reasonable retirement for senior citizens in the ...
  205. [205]
    [PDF] Innovative Approaches to Managing Longevity Risk in Asia
    Despite its fast increase, life expectancy in Asia still lags behind all regions except Africa. At 78.2 years,. Northern America still has the highest average ...
  206. [206]
    [PDF] Spotlight on Retirement Latin America -- Summary Report - SOA
    The general level of interest in life annuities with deferred taxes was quite low in all markets (as opposed to what was found in Asia in 2018). Just over 3 ...Missing: Africa | Show results with:Africa
  207. [207]
    Policy Issues for Developing Annuities Markets - OECD
    This paper attempts to address why this is the case and what policy options exist for encouraging annuity markets to develop. In the same series. See all ...
  208. [208]
    [PDF] Migrants with Retirement Plans: The Challenge of Harmonizing Tax ...
    Migrants face unexpected tax consequences when retirement savings from one country are used in another, due to different tax rules. An International Retirement ...
  209. [209]
    Life Annuity Products and Their Guarantees - OECD
    Increasingly complex products, however, pose additional challenges concerning consumer protection. Consumers need to be aware of their options and have access ...Missing: practices | Show results with:practices