LESSON 7: ANNUITIES - FIXED AND VARIABLE
The following subjects are contained within Lesson 7:
Purpose and Function of Annuities
Annuity Basics
Annuity Structure and Design - Classification of Annuities; Funding Method (Types of Annuities); Date Income Payments Begin (Immediate Annuities, Deferred Annuities); Payout Options (Straight Life Income Option, Cash Refund Option, Installment Refund Option, Life with Period Certain Option, Period Certain Option, Joint and Full Survivor Option, Joint and Two-Thirds Survivor Option, Joint and One-Half Survivor Option); Investment Configuration
Income Tax Treatment of Benefits - FIFO and LIFO Accounting; Exclusion Ratio
Uses of Annuities
Fixed Annuity - Equity Indexed Annuities; Equity Indexing Methodology (Ratcheting, Point-to-Point); The Participation Rate (Averaging, Margin or Spread)
Variable Annuities - Accumulation Units; Annuity Units; Regulation and Licensing
Comparing Variable Annuities and Fixed Annuities - Similarities; Differences
Annuity Investments By Seniors
Lesson Review - Key Concepts; Quiz
The information contained in Lesson 7 can be found in Unit 11 of the Florida study manual. Though we will touch on much of the information contained in Unit 28, Florida Laws and Rules Pertinent to Variable Annuities, please read that unit after you have completed Lesson 7.