让你的退休储蓄和你想要的一样长久

随着预期寿命的延长, it is possible that individuals will outlive their traditional retirement savings. A qualified longevity annuity contract (QLAC) provides a potential solution.

什么是质素保证程序?

QLAC是一种固定的递延年金, meaning it ensures a continuous stream of income from an agreed-upon start date. This guaranteed income stream is achieved by monthly payments from the QLAC based on the deposit amount in the QLAC, QLAC明确保证的增长百分比, 以及开始付款的日期. 用退休账户里的钱, such as a 401(k) or an individual retirement account (IRA), a QLAC can be purchased from insurance and financial services companies. If a taxpayer holds a QLAC, they will need to consider Form 1098-Q with their US tax filing annually.

A QLAC must meet specific requirements set forth in the US tax laws/regulations. 这些要求包括:

• Premiums for the contract must meet certain conditions set forth by the Internal Revenue Service (IRS)
• “The contract provides that distributions under the contract must commence no later than a specified annuity starting date that is no later than the first day of the month after the employee’s 85th birthday.”
• The contract distributions meet specific conditions set forth by Regulation section 1.401(a)(9)-6.
• “The contract does not make available any commutation benefit, 现金退缴权, 或者其他类似的特征.”
• “No benefits are provided under the contract after the death of the employee other than [specifically mentioned] benefits.”
• “当合同签发时, the contract (or a rider or endorsement with respect to that contract) states that the contract is intended to be a QLAC.”
• “The contract is not a variable contract under (Internal Revenue Code) section 817, 索引契约, 或者类似的合同, 除非在专员规定的范围内.”

QLACs的优点是什么?

• 从长远来看，qlac允许持续稳定的收入. 而不是作为股票投资组合的一部分进行投资, 一个人签订了一份保证每月付款的合同.
• 有质量保证lac, the required minimum distributions (RMDs) from your other retirement accounts can be reduced. An RMD is the minimum distribution an individual is required to take annually from an Employer-sponsored retirement plan, 根据美国政府的定义.
• Payments in the QLAC are protected from market fluctuations as they are a fixed annual annuity.
• QLACs can be set up as a joint annuity to ensure that not only oneself but also one’s designated beneficiary is provided with continuous income. One advantage of having joint annuitants is that regardless of how long each lives, 两个人都享有相同的保险条件. It should be noted, however, that these joint annuities offer lower payments.
• QLACs allow purchasers to defer taxes to be paid, as they are not cashing out their RMD. 如果纳税人居住在国外, 这必须与合格的税务专业人士讨论, as a specific tax situation’s timing and foreign treatment implications must be addressed.

QLAC的缺点是什么?

• The fixed rates of QLACs may result in lower yields than other financial tools, 比如共同基金和股票, as there is a trade-off between security and the amount of yield. 这种权衡可以通过QLAC梯子来解决, which suggests that one should purchase several smaller QLACs over several years if one predicts rate changes in the future.
• Insurance may also fall short even though QLACs insure their products. A solution to this issue could be purchasing QLACs from multiple firms to differentiate risk.

整体, QLACs can be a helpful tool to include in your retirement plan to ensure stable income in the long run, 尤其是当你把安全放在首位的时候. However, the QLAC is just one of your options for retirement. You should discuss your retirement options with a qualified financial/pension advisor. 进一步讨论税收的影响和好处, 请通过我们的 澳门官方老葡京 page.

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