The Role of Annuities in Estate Planning

Annuities are the opposite of life insurancea lump sum. Upon your death, that portion of
because they are estate-liquidating financialyour estate that you sold to the insurer would
products. While life insurance seeks to create annot constitute part of your estate and your
estate, annuities generally seek to use part ofbeneficiary may be able to receive tax-exempt
your estate to create an income stream.income from the annuity. If you wish to retain the
Therefore, an annuity is not vital to estatevalue of your estate for beneficiaries, certain
planning in the sense of building your estate.annuities are not advisable. In several cases, the
However, it has an impact on your estate inestate-liquidating feature of annuities can redound
various ways.to your benefit.
You can use an annuity as a tool to manage yourEstate taxes on annuities
estate, create tax-exempt income or liquidateThe tax treatment of annuities in the
part of your estate to qualify for estate-taxaccumulation phase (before maturity) may differ
exemptions. Annuities are critical to estate planningsignificantly among states and countries at any
because they can affect the value of your estatepoint in time. In some cases, the cash value at
and the tax treatment of your estate when youdeath (for deferred annuities) is subject to tax.
depart the earth.You must be aware of the treatment of the
Estate liquidationproceeds of a deferred annuity if your death
Until an annuity reaches its payout phase, aoccurs before it matures. Usually the 'death tax'
portion of the accumulated value can be includedrate is not significantly higher than the income tax
as part of your estate. However, at the payoutrate but it can increase the tax burden of your
phase, the insurer converts the total cash valueestate.
into a series of payouts based on an annuitizationSurvivor options with annuities
rate. This is the estate-liquidating aspect ofWhen an annuity matures, insurers or annuity
annuities. Therefore, when using annuities as partproviders require annuitants to declare the
of your financial planning, you must consider their'survivor' options. This option is really a transfer
estate-liquidating function, which can work eithermechanism for annuity income. While it reduces
for or against you.the value of your annuity payout, it provides a
Using annuities to reduce the value of your estateseamless transition from the annuitant to a
Many countries or states have estate-valuedesignated beneficiary. The annuity income is
thresholds. Beyond the stipulated threshold, anusually tax-free and can be useful if you have a
estate's value is subject to tax. You must checkspouse who is dependent on your annuity income
with the relevant tax authorities to determineas well.
what this threshold is. You can purchase annuities-Annuities may not appear to have a link to estate
particularly immediate annuities- to reduce theplanning, particularly as it does not help to build or
value of your estate so that it is below themaintain your estate. However, an annuity is a
threshold level.tool that you can utilize to assist with the planning
When you purchase an immediate annuity, forand managing your estate. Knowing how to use
example, you can benefit by having income fromannuities in planning your estate is better for you
part of your estate by relinquishing ownership ofand your beneficiaries.