风险与保险原理课件_ch18 年金(英文版)(62页)ppt.pdf

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1.Reverse application of the law of large 

numbers as it is used in life insurance.

2.Law of averages permits a lifetime guaranteed income to each annuitant.

3.Persons who live longer than average 

offset those who live a shorter-than-average period

4.Every payment to annuitant is part interest, 

part principal, and part survivorship benefit.

Classification of annuities

1.Individual versus Group

2.Fixed versus Variable

3.Immediate versus Deferred

4.Single Premium versus Installment

5.Single Life versus Two or More Lives

6.Pure Life Annuity versus Annuity Certain

Annuity Certain Contracts

1.Pure life annuity

2.Life annuity with period certain

3.Life annuity with installment refund

4.Life annuity with cash refund

Tax Treatment of Annuities

Specialized Annuities

Single-Premium Deferred Annuity

1.Increased popularity since TRA-86 

eliminated many tax shelters.

2.Currently taxed same as other annuities:

earnings accumulate on tax-deferred basis.

3.Some insurers sell SPDAs with deposit premium 

as low as $2,500, but more common minimum is $10,000.

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